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...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The High Court considered a case involving penalty imposition on a goods transportation transaction due to discrepancies between loaded goods and E-Invoice. The petitioner's right to a fair hearing was violated as relied-upon documents were not provided, breaching natural justice principles. The court noted lack of detailed description or timing of document receipt by Jeet Ram, questioning its authenticity. Proper documentation protocol for receipt acknowledgment was emphasized. The court found inconsistencies in revenue authorities' claims and petitioner's actions, leading to order reversal. The revenue authority was directed to provide all adverse materials for petitioner's response, followed by a fresh decision u/s 129 of the UP GST Act, 2017. The impugned order was set aside, and the petition was disposed of.
The High Court considered a case involving penalty imposition on a goods transportation transaction due to discrepancies between loaded goods and E-Invoice. The petitioner's right to a fair hearing was violated as relied-upon documents were not provided, breaching natural justice principles. The court noted lack of detailed description or timing of document receipt by Jeet Ram, questioning its authenticity. Proper documentation protocol for receipt acknowledgment was emphasized. The court found inconsistencies in revenue authorities' claims and petitioner's actions, leading to order reversal. The revenue authority was directed to provide all adverse materials for petitioner's response, followed by a fresh decision u/s 129 of the UP GST Act, 2017. The impugned order was set aside, and the petition was disposed of.
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