Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Validity of assessment order - breach of principles of natural justice - During an inspection, the petitioner addressed discrepancies pointed out by the authorities but failed to respond to subsequent notices and participate in assessment proceedings. Despite this, the High Court finds it necessary to interfere with the assessment order, subjecting the petitioner to certain conditions. These include remitting a specified sum towards the disputed tax demand and submitting a reply to the show cause notice within a stipulated period. The Court directs the assessing officer to issue a fresh assessment order within two months, adhering to prescribed procedures.
Validity of assessment order - breach of principles of natural justice - During an inspection, the petitioner addressed discrepancies pointed out by the authorities but failed to respond to subsequent notices and participate in assessment proceedings. Despite this, the High Court finds it necessary to interfere with the assessment order, subjecting the petitioner to certain conditions. These include remitting a specified sum towards the disputed tax demand and submitting a reply to the show cause notice within a stipulated period. The Court directs the assessing officer to issue a fresh assessment order within two months, adhering to prescribed procedures.
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