Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in contravention of Section 75(4) of the CGST/MGST Act. - The petitioners, a private company, challenged the order on the grounds that they were not afforded a personal hearing despite requesting one and that the discrepancies alleged against them were unsubstantiated. - Since the petitioners had requested a personal hearing in their reply, the failure of Respondent No. 3 to provide one was deemed a violation of the law. - Matter restored back.
Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in contravention of Section 75(4) of the CGST/MGST Act. - The petitioners, a private company, challenged the order on the grounds that they were not afforded a personal hearing despite requesting one and that the discrepancies alleged against them were unsubstantiated. - Since the petitioners had requested a personal hearing in their reply, the failure of Respondent No. 3 to provide one was deemed a violation of the law. - Matter restored back.
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