Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Consolidated show-cause notices covering multiple financial years are maintainable under Sections 73 and 74 of the CGST and SGST enactments, which do not prohibit clubbing tax periods in one notice. Quashing such a notice and consequential orders solely because multiple years were combined is unsustainable. An appellate authority must also provide an effective hearing on the merits where the appellant seeks condonation of delay and admission of the appeal for that purpose. Restricting the hearing to delay and deciding the appeal without a merits hearing breaches principles of natural justice. The appellate order was set aside and remitted for a merits hearing.
Consolidated show-cause notices covering multiple financial years are maintainable under Sections 73 and 74 of the CGST and SGST enactments, which do not prohibit clubbing tax periods in one notice. Quashing such a notice and consequential orders solely because multiple years were combined is unsustainable. An appellate authority must also provide an effective hearing on the merits where the appellant seeks condonation of delay and admission of the appeal for that purpose. Restricting the hearing to delay and deciding the appeal without a merits hearing breaches principles of natural justice. The appellate order was set aside and remitted for a merits hearing.
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