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...
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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...
Ex-parte order - Quantification of Liability - intention of evade GST - improper accounting of goods - The High court agrees with the petitioner's contention regarding the impermissibility of quantifying tax liability under Section 130 of the Act. Referring to a previous judgment, the court emphasizes that tax liability should be determined according to the provisions of Section 74. Therefore, the court rules that the quantification of tax liability under Section 130 is unsustainable. - Considering the gravity of the matter and the principle of natural justice, the court sets aside the ex parte order and directs the authority to grant the petitioner an opportunity of hearing before passing a reasoned order.
Ex-parte order - Quantification of Liability - intention of evade GST - improper accounting of goods - The High court agrees with the petitioner's contention regarding the impermissibility of quantifying tax liability under Section 130 of the Act. Referring to a previous judgment, the court emphasizes that tax liability should be determined according to the provisions of Section 74. Therefore, the court rules that the quantification of tax liability under Section 130 is unsustainable. - Considering the gravity of the matter and the principle of natural justice, the court sets aside the ex parte order and directs the authority to grant the petitioner an opportunity of hearing before passing a reasoned order.
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