Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The Delhi High Court examined the validity of an order issued u/s 73 of the Central Goods and Services Tax Act, 2017, concerning lack of communication of notice to the petitioner, leading to a violation of principles of natural justice. The impugned order indicated that the taxpayer did not respond or appear in person, resulting in an ex-parte demand being created. The court noted that despite providing opportunities for a reply and a personal hearing, the taxpayer remained silent. The court held that the petitioner should be given a chance to respond to the Show Cause Notice, and the matter should be re-adjudicated. The petition was disposed of accordingly.
The Delhi High Court examined the validity of an order issued u/s 73 of the Central Goods and Services Tax Act, 2017, concerning lack of communication of notice to the petitioner, leading to a violation of principles of natural justice. The impugned order indicated that the taxpayer did not respond or appear in person, resulting in an ex-parte demand being created. The court noted that despite providing opportunities for a reply and a personal hearing, the taxpayer remained silent. The court held that the petitioner should be given a chance to respond to the Show Cause Notice, and the matter should be re-adjudicated. The petition was disposed of accordingly.
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