COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Page of 4891
Press 'Enter' after typing page number.
681 to 700 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Effective opportunity of personal hearing in GST adjudication requires that the hearing be scheduled after expiry of the deadline for replying to the show-cause notice. Scheduling it earlier makes the hearing illusory because the taxpayer cannot first submit the permitted response, thereby breaching principles of natural justice. Adjudication and appellate orders passed in these circumstances were quashed, with fresh proceedings to recommence from the show-cause notice stage after allowing a reply and then fixing a personal hearing.
Effective opportunity of personal hearing in GST adjudication requires that the hearing be scheduled after expiry of the deadline for replying to the show-cause notice. Scheduling it earlier makes the hearing illusory because the taxpayer cannot first submit the permitted response, thereby breaching principles of natural justice. Adjudication and appellate orders passed in these circumstances were quashed, with fresh proceedings to recommence from the show-cause notice stage after allowing a reply and then fixing a personal hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
