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    September 17, 2026   Case Laws GST
    Input tax credit claims require proof of purchaser fraud or collusion; supplier default alone does not justify arrest.
    September 17, 2026   Case Laws GST
    Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
    September 17, 2026   Case Laws GST
    GST transition in works contracts separates contractual reimbursement disputes from statutory assessment, recovery and enforcement obligations.
    September 17, 2026   Case Laws GST
    Rule 90 completeness scrutiny excludes merits-based refund objections, requiring refiled GST claims to proceed to substantive assessment.
    September 17, 2026   Case Laws GST
    Input tax credit mismatch requires proven fraud or suppression before the extended demand-and-penalty route applies.
    September 17, 2026   Case Laws GST
    Section 74 Penalties Require Proven Intent to Evade; Pre-Notice Tax Payments Fall Under Voluntary Payment Mechanism
    September 17, 2026   Case Laws Income Tax
    Wrongful Principal Officer Designation Invalidates TDS Prosecution Where the Accused Was Never a Company Director
    September 17, 2026   Case Laws Income Tax
    Clean-slate protection bars reassessment based on extinguished liabilities and prevents repeated taxation of the same alleged income.
    September 17, 2026   Case Laws Income Tax
    Mixed charitable and religious trust objects permit fresh consideration of tax-deduction approval where public benefit predominates.
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    Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
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    Functional comparability under TNMM supports cross-industry distributor benchmarks for licence fees when FAR profiles align.
    September 17, 2026   Case Laws Income Tax
    Interest in an enforced foreign arbitral award becomes judgment debt and falls outside Indian income taxation.
    September 17, 2026   Case Laws Income Tax
    Penalty limitation under section 275(1)(c) runs from the show-cause notice where proceedings arise outside assessment proceedings.
    September 17, 2026   Case Laws Income Tax
    Banking tax treatment clarifies real-income recognition, securities valuation, bad-debt provisions and employee-benefit deductions across assessment i...
    September 17, 2026   Case Laws Income Tax
    Maximum marginal rate cannot govern public charitable association income assessed at normal Association of Persons rates.
    September 17, 2026   Case Laws Income Tax
    Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deduct...
    September 17, 2026   Case Laws Income Tax
    Service permanent establishment requirements exclude remote cost-to-cost reimbursements from Indian tax where no personnel are physically present.
    September 17, 2026   Case Laws Income Tax
    Section 263 revision requires a genuine assessment error; unchecked borrowed-fund use warranted fresh interest-capitalisation examination.
    September 17, 2026   Case Laws Income Tax
    Tonnage tax shipping income excludes non-core receipts, while commercially expedient maritime sponsorship remains deductible business expenditure.
    September 17, 2026   Case Laws Income Tax
    Limitation for final assessment requires timely completion after time-barred DRP objections; otherwise, the assessment is void.
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September 17, 2026   Case Laws GST
Input tax credit claims require proof of purchaser fraud or collusion; supplier default alone does not justify arrest.
September 17, 2026   Case Laws GST
Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST evasion.
September 17, 2026   Case Laws GST
GST transition in works contracts separates contractual reimbursement disputes from statutory assessment, recovery and enforcement obligations.
September 17, 2026   Case Laws GST
Rule 90 completeness scrutiny excludes merits-based refund objections, requiring refiled GST claims to proceed to substantive assessment.
September 17, 2026   Case Laws GST
Input tax credit mismatch requires proven fraud or suppression before the extended demand-and-penalty route applies.
September 17, 2026   Case Laws GST
Section 74 Penalties Require Proven Intent to Evade; Pre-Notice Tax Payments Fall Under Voluntary Payment Mechanism
September 17, 2026   Case Laws Income Tax
Wrongful Principal Officer Designation Invalidates TDS Prosecution Where the Accused Was Never a Company Director
September 17, 2026   Case Laws Income Tax
Clean-slate protection bars reassessment based on extinguished liabilities and prevents repeated taxation of the same alleged income.
September 17, 2026   Case Laws Income Tax
Mixed charitable and religious trust objects permit fresh consideration of tax-deduction approval where public benefit predominates.
September 17, 2026   Case Laws Income Tax
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment on remand.
September 17, 2026   Case Laws Income Tax
Functional comparability under TNMM supports cross-industry distributor benchmarks for licence fees when FAR profiles align.
September 17, 2026   Case Laws Income Tax
Interest in an enforced foreign arbitral award becomes judgment debt and falls outside Indian income taxation.
September 17, 2026   Case Laws Income Tax
Penalty limitation under section 275(1)(c) runs from the show-cause notice where proceedings arise outside assessment proceedings.
September 17, 2026   Case Laws Income Tax
Banking tax treatment clarifies real-income recognition, securities valuation, bad-debt provisions and employee-benefit deductions across assessment issues.
September 17, 2026   Case Laws Income Tax
Maximum marginal rate cannot govern public charitable association income assessed at normal Association of Persons rates.
September 17, 2026   Case Laws Income Tax
Rental income valuation requires credible local comparables; family-business salary and commercially expedient unsecured-loan interest remained deductible.
September 17, 2026   Case Laws Income Tax
Service permanent establishment requirements exclude remote cost-to-cost reimbursements from Indian tax where no personnel are physically present.
September 17, 2026   Case Laws Income Tax
Section 263 revision requires a genuine assessment error; unchecked borrowed-fund use warranted fresh interest-capitalisation examination.
September 17, 2026   Case Laws Income Tax
Tonnage tax shipping income excludes non-core receipts, while commercially expedient maritime sponsorship remains deductible business expenditure.
September 17, 2026   Case Laws Income Tax
Limitation for final assessment requires timely completion after time-barred DRP objections; otherwise, the assessment is void.

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Home › Highlights › GST › 2022 › December, 2022 › This
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Violation of principles of natural justice - validity of...

Assessment Order Invalidated for Violating Natural Justice Principles; Non-compliance with Section 75(4) of Act, 2017.

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GST December 20, 2022 Case Laws HC
Violation of principles of natural justice - validity of assessment order - The element of principles of natural justice incorporated in the statutory provisions cast a mandate on the statutory authority to follow the procedure for finalization of its action. The assessment order dated 06.09.2022 as rectified on 13.9.2022 is, thus, found to be illegal being in contravention of provisions of Section 75(4) of the Act, 2017 and is hereby set-aside. - HC
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