Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time limit under Section 73(10) of the CGST Act, attributing the extension to the COVID-19 pandemic as a force majeure event. - The court acknowledges previous extensions of the time limit and the interim reliefs granted by other High Courts to noticees facing similar situations. - The court allows proceedings to continue on the Show Cause Notice but prohibits the passing of a final order until the returnable date.
Extension of period for issuance of show cause notice u/s 73 of GST Act, 2017 - Validity of N/N. 09/2023 - The Hich Court noted that the Notification extends the time limit under Section 73(10) of the CGST Act, attributing the extension to the COVID-19 pandemic as a force majeure event. - The court acknowledges previous extensions of the time limit and the interim reliefs granted by other High Courts to noticees facing similar situations. - The court allows proceedings to continue on the Show Cause Notice but prohibits the passing of a final order until the returnable date.
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