Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to respond to the proceedings, violating natural justice principles. The court found that the petitioner missed the notice uploaded in the "Additional Notices" tab on the portal. The impugned order was overturned, granting the petitioner an opportunity to respond to the Show Cause Notice and directing the respondent to reopen the portal for a response within four weeks. The petition was disposed of.
The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to respond to the proceedings, violating natural justice principles. The court found that the petitioner missed the notice uploaded in the "Additional Notices" tab on the portal. The impugned order was overturned, granting the petitioner an opportunity to respond to the Show Cause Notice and directing the respondent to reopen the portal for a response within four weeks. The petition was disposed of.
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