Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax proposal related to discrepancies in GSTR returns and Input Tax Credit (ITC). The court set aside the order and remanded the matter for reconsideration, requiring the petitioner to remit 10% of the disputed tax demand within two weeks. The petition was disposed of by way of remand, granting the petitioner an opportunity to contest the tax demand.
The Madras High Court found a violation of natural justice as notices were only uploaded on the GST portal without direct communication to the petitioner. The tax proposal related to discrepancies in GSTR returns and Input Tax Credit (ITC). The court set aside the order and remanded the matter for reconsideration, requiring the petitioner to remit 10% of the disputed tax demand within two weeks. The petition was disposed of by way of remand, granting the petitioner an opportunity to contest the tax demand.
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