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Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
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Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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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