Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Violation of principles of natural justice - Validity of assessment order - The High court notes that while the petitioner filed a final return after the cancellation of registration, it's likely they wouldn't have regular access to the portal. Additionally, the assessment order shows the petitioner's non-participation in the proceedings, leading to interference with the impugned order. - Matter restored back for fresh adjudication.
Violation of principles of natural justice - Validity of assessment order - The High court notes that while the petitioner filed a final return after the cancellation of registration, it's likely they wouldn't have regular access to the portal. Additionally, the assessment order shows the petitioner's non-participation in the proceedings, leading to interference with the impugned order. - Matter restored back for fresh adjudication.
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