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 assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order, emphasizing the need for a reasonable opportunity. However, the Government Advocate highlighted the petitioner's multiple opportunities to contest the tax demand. The High Court clarified that while Section 73(2) of the TNGST Act mandates a three-month notice, it does not require a three-month gap between the notice and assessment order. Despite the petitioner's non-participation in proceedings, the Court deemed it necessary to grant them an opportunity to be heard. Consequently, the assessment order was quashed, contingent upon the petitioner remitting 10% of the disputed tax demand within two weeks and submitting a reply to the show cause notice.
Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order, emphasizing the need for a reasonable opportunity. However, the Government Advocate highlighted the petitioner's multiple opportunities to contest the tax demand. The High Court clarified that while Section 73(2) of the TNGST Act mandates a three-month notice, it does not require a three-month gap between the notice and assessment order. Despite the petitioner's non-participation in proceedings, the Court deemed it necessary to grant them an opportunity to be heard. Consequently, the assessment order was quashed, contingent upon the petitioner remitting 10% of the disputed tax demand within two weeks and submitting a reply to the show cause notice.
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