Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India, which extended the time limit under Section 73(10) of the CGST Act for certain financial years. The petitioner argued that the conditions precedent for the notification were not met, as their time limit for examining the annual return had already expired before the notification's issuance. The CGST standing counsel justified the extension of timelines citing the challenges posed by the Covid-19 pandemic. The court issued a notice for further examination of the issues raised and decided to halt the enforcement of the assessed amount against the petitioner until further orders, considering similar ongoing cases in other courts.
Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India, which extended the time limit under Section 73(10) of the CGST Act for certain financial years. The petitioner argued that the conditions precedent for the notification were not met, as their time limit for examining the annual return had already expired before the notification's issuance. The CGST standing counsel justified the extension of timelines citing the challenges posed by the Covid-19 pandemic. The court issued a notice for further examination of the issues raised and decided to halt the enforcement of the assessed amount against the petitioner until further orders, considering similar ongoing cases in other courts.
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