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...
Rejection of refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating the principles of natural justice. - The court emphasized that u/r 92(3) of the CGST Rules, 2017, the proper officer must provide reasons for rejecting a refund claim in the show cause notice. This requirement ensures that the applicant understands the grounds for rejection and can respond appropriately.
Rejection of refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating the principles of natural justice. - The court emphasized that u/r 92(3) of the CGST Rules, 2017, the proper officer must provide reasons for rejecting a refund claim in the show cause notice. This requirement ensures that the applicant understands the grounds for rejection and can respond appropriately.
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