Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Rectification of an ex parte GST adjudication order cannot become a merits review through another ex parte order. Where the authority omitted to consider the assessee's replies, the defect went to the root of adjudication and required recall of the original order followed by a fresh personal hearing. Although the authority could correct an apparent error on its own motion and exercise inherent procedural-review power to cure denial of hearing, it could not sustain a revised demand without considering the replies and hearing the assessee. The subsequent ex parte rectification order was set aside and the matter remitted for fresh adjudication after granting an opportunity of hearing.
Rectification of an ex parte GST adjudication order cannot become a merits review through another ex parte order. Where the authority omitted to consider the assessee's replies, the defect went to the root of adjudication and required recall of the original order followed by a fresh personal hearing. Although the authority could correct an apparent error on its own motion and exercise inherent procedural-review power to cure denial of hearing, it could not sustain a revised demand without considering the replies and hearing the assessee. The subsequent ex parte rectification order was set aside and the matter remitted for fresh adjudication after granting an opportunity of hearing.
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