Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Demand u/s 74 - violation of principles of natural justice - The High court noted that Section 75(4) of the CGST Act mandates that an opportunity for hearing must be granted either when a specific request is received in writing from a person chargeable with tax or when any adverse decision is contemplated against such a person. The court found that even if the petitioners did not specifically request a personal hearing, they were entitled to one since an adverse decision was contemplated against them.
Demand u/s 74 - violation of principles of natural justice - The High court noted that Section 75(4) of the CGST Act mandates that an opportunity for hearing must be granted either when a specific request is received in writing from a person chargeable with tax or when any adverse decision is contemplated against such a person. The court found that even if the petitioners did not specifically request a personal hearing, they were entitled to one since an adverse decision was contemplated against them.
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