Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Statutory personal hearing under GST requires a real and effective opportunity where a taxable person requests a hearing before an adverse adjudication. Failure to provide a post-reply hearing vitiates the original adjudication and requires fresh consideration. A reasoned order must address the taxpayer's explanation, relevant facts, evidentiary basis, and grounds for inferring an additional taxable supply; a bare rejection of the reply is insufficient. Non-cancellation of a duplicate e-way bill is a material but non-conclusive circumstance, requiring cumulative assessment with primary evidence and surrounding facts. Following amendment, pre-show-cause intimation is enabling, so its non-issuance does not independently require remand.
Statutory personal hearing under GST requires a real and effective opportunity where a taxable person requests a hearing before an adverse adjudication. Failure to provide a post-reply hearing vitiates the original adjudication and requires fresh consideration. A reasoned order must address the taxpayer's explanation, relevant facts, evidentiary basis, and grounds for inferring an additional taxable supply; a bare rejection of the reply is insufficient. Non-cancellation of a duplicate e-way bill is a material but non-conclusive circumstance, requiring cumulative assessment with primary evidence and surrounding facts. Following amendment, pre-show-cause intimation is enabling, so its non-issuance does not independently require remand.
Note: It is a system-generated summary and is for quick reference only.
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