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...
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Violation of principles of natural justice - Validity of demand of GST with interest u/s 73 - the Delhi High Court addressed the petitioner's challenge against the order disposing of a Show Cause Notice regarding a tax demand. It found fault with the manner in which the Proper Officer had handled the petitioner's detailed reply, noting a lack of proper consideration and justification for deeming it unsatisfactory. As a result, the court set aside the impugned order and directed the matter to be re-adjudicated, with the Proper Officer instructed to provide the petitioner with an opportunity to clarify and supplement their response.
Violation of principles of natural justice - Validity of demand of GST with interest u/s 73 - the Delhi High Court addressed the petitioner's challenge against the order disposing of a Show Cause Notice regarding a tax demand. It found fault with the manner in which the Proper Officer had handled the petitioner's detailed reply, noting a lack of proper consideration and justification for deeming it unsatisfactory. As a result, the court set aside the impugned order and directed the matter to be re-adjudicated, with the Proper Officer instructed to provide the petitioner with an opportunity to clarify and supplement their response.
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