Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - Despite the petitioner submitting a detailed reply, the court found that the impugned order failed to adequately consider their response. The court noted deficiencies in the order's assessment of the petitioner's submissions and its failure to seek clarifications if deemed necessary. Consequently, the High Court set aside the order and remitted the matter for re-adjudication, directing the Proper Officer to provide specific details or documents required from the petitioner. The court reserved its consideration on the merits of the case and left open the challenge to a specific notification.
Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - Despite the petitioner submitting a detailed reply, the court found that the impugned order failed to adequately consider their response. The court noted deficiencies in the order's assessment of the petitioner's submissions and its failure to seek clarifications if deemed necessary. Consequently, the High Court set aside the order and remitted the matter for re-adjudication, directing the Proper Officer to provide specific details or documents required from the petitioner. The court reserved its consideration on the merits of the case and left open the challenge to a specific notification.
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