Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Validity of Ex-parte assessment order passed u/s 144B - The High Court acknowledged the petitioner's arguments and found gross violations of essential principles of natural justice by the assessing authority. It noted that no real opportunity of hearing was granted to the petitioner, and the order was passed without conducting any proceedings involving them. Therefore, the Court set aside the assessment order. - The Court directed the petitioner to treat the order as a final show-cause notice and submit their reply within one week. If the Assessing Officer accepts the petitioner's explanation, the consequential order may be passed without fixing any further date for hearing.
Validity of Ex-parte assessment order passed u/s 144B - The High Court acknowledged the petitioner's arguments and found gross violations of essential principles of natural justice by the assessing authority. It noted that no real opportunity of hearing was granted to the petitioner, and the order was passed without conducting any proceedings involving them. Therefore, the Court set aside the assessment order. - The Court directed the petitioner to treat the order as a final show-cause notice and submit their reply within one week. If the Assessing Officer accepts the petitioner's explanation, the consequential order may be passed without fixing any further date for hearing.
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