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...
Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court noted that the fixing of the personal hearing date before the expiry of the 15-day period for submitting a reply to the show-cause notice deprived the petitioner of adequate time to respond effectively. The court highlighted the necessity of allowing parties sufficient time to prepare and present their case. - The rejection order of the refund claim was criticized for being a non-speaking order, as it failed to provide reasons for the rejection, which is a mandatory requirement under Rule 92(3) of the Rules. - Matter restored back for re-adjudication.
Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court noted that the fixing of the personal hearing date before the expiry of the 15-day period for submitting a reply to the show-cause notice deprived the petitioner of adequate time to respond effectively. The court highlighted the necessity of allowing parties sufficient time to prepare and present their case. - The rejection order of the refund claim was criticized for being a non-speaking order, as it failed to provide reasons for the rejection, which is a mandatory requirement under Rule 92(3) of the Rules. - Matter restored back for re-adjudication.
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