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...
Violation of principles of natural justice - Demand of GST - mandate of Section 75 (4) stands complied or not - appellant has been non-suited on the ground of alternate remedy - The Court, after analyzing the relevant provisions of the CGST Act and considering legal precedents, concluded that the appellant's right to a meaningful opportunity of hearing was indeed violated. Therefore, they set aside the order and directed that the appellant be granted a personal hearing in accordance with the statutory requirements.
Violation of principles of natural justice - Demand of GST - mandate of Section 75 (4) stands complied or not - appellant has been non-suited on the ground of alternate remedy - The Court, after analyzing the relevant provisions of the CGST Act and considering legal precedents, concluded that the appellant's right to a meaningful opportunity of hearing was indeed violated. Therefore, they set aside the order and directed that the appellant be granted a personal hearing in accordance with the statutory requirements.
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