Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
