Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
The High Court found a violation of natural justice as no opportunity for personal hearing was provided before passing an order u/s 73 of the Goods and Services Tax Act, 2017. The impugned order did not consider the show-cause reply. The Court held that failure to grant a personal hearing was unacceptable. The Assessing Officer must consider the show-cause reply even if a personal hearing is not granted. The impugned order was set aside and remanded for a fresh decision with a date fixed for a personal hearing. The petition was disposed of by way of remand.
The High Court found a violation of natural justice as no opportunity for personal hearing was provided before passing an order u/s 73 of the Goods and Services Tax Act, 2017. The impugned order did not consider the show-cause reply. The Court held that failure to grant a personal hearing was unacceptable. The Assessing Officer must consider the show-cause reply even if a personal hearing is not granted. The impugned order was set aside and remanded for a fresh decision with a date fixed for a personal hearing. The petition was disposed of by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
