Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Effective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omits the hearing date, time and venue, the taxpayer must receive separate intimation, and selecting "No" for personal hearing does not remove the authority's statutory duty to provide it. The adjudicating authority must also consider available material and give reasons; non-appearance cannot validate an unreasoned order. Failure to provide hearing particulars, afford the required three hearing opportunities, and issue a reasoned decision breaches natural justice. The GST order was quashed and remanded for fresh adjudication, with the refund claim left for determination.
Effective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omits the hearing date, time and venue, the taxpayer must receive separate intimation, and selecting "No" for personal hearing does not remove the authority's statutory duty to provide it. The adjudicating authority must also consider available material and give reasons; non-appearance cannot validate an unreasoned order. Failure to provide hearing particulars, afford the required three hearing opportunities, and issue a reasoned decision breaches natural justice. The GST order was quashed and remanded for fresh adjudication, with the refund claim left for determination.
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