Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Validity of demand with penalty u/s 73 of CGST Act - Petitioner argued that their detailed replies were not adequately considered, and they were not given an opportunity to clarify or provide further documents. The court found merit in these contentions, criticizing the proper officer for dismissing the petitioner's reply without proper assessment and for not providing opportunities for clarification. Consequently, the High court set aside the impugned order and directed the matter to be remitted for re-adjudication, emphasizing the importance of following principles of natural justice and affording parties due process.
Validity of demand with penalty u/s 73 of CGST Act - Petitioner argued that their detailed replies were not adequately considered, and they were not given an opportunity to clarify or provide further documents. The court found merit in these contentions, criticizing the proper officer for dismissing the petitioner's reply without proper assessment and for not providing opportunities for clarification. Consequently, the High court set aside the impugned order and directed the matter to be remitted for re-adjudication, emphasizing the importance of following principles of natural justice and affording parties due process.
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