Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Levy of penalty u/s 269T read with 271E - Tribunal deleted the penalty levy - In normal course, the findings recorded by the Tribunal would have been examined by this Court to the extent permissible in law and answered the questions. The additional documents now brought on record, it is possible, may invite fresh examination of bona fide belief or reasonable cause relied on by the assessee. - Matter remitted to the Tribunal for disposal in accordance with law.- HC
Levy of penalty u/s 269T read with 271E - Tribunal deleted the penalty levy - In normal course, the findings recorded by the Tribunal would have been examined by this Court to the extent permissible in law and answered the questions. The additional documents now brought on record, it is possible, may invite fresh examination of bona fide belief or reasonable cause relied on by the assessee. - Matter remitted to the Tribunal for disposal in accordance with law.- HC
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