Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Violation of principles of natural justice - While the petitioner raised concerns regarding the violation of Section 65 of the GST Acts and lack of proper notice, the Court found that the petitioner had actively participated in the proceedings by responding to various notices. However, it noted that the respondent did not adequately consider the petitioner's replies before passing the impugned order. Consequently, the Court quashed the impugned order and directed the petitioner to deposit 10% of the disputed tax amount.
Violation of principles of natural justice - While the petitioner raised concerns regarding the violation of Section 65 of the GST Acts and lack of proper notice, the Court found that the petitioner had actively participated in the proceedings by responding to various notices. However, it noted that the respondent did not adequately consider the petitioner's replies before passing the impugned order. Consequently, the Court quashed the impugned order and directed the petitioner to deposit 10% of the disputed tax amount.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
