Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The High Court found a violation of principles of natural justice in an order u/s 73 of CGST Act. The impugned order did not consider the detailed reply with supporting documents submitted by the Petitioner, indicating a lack of proper consideration by the Proper Officer. The Court held that if further details were needed, they should have been requested from the Petitioner. As a result, the impugned order was set aside, and the Show Cause Notice was remitted for re-adjudication. The petition was disposed of by way of remand.
The High Court found a violation of principles of natural justice in an order u/s 73 of CGST Act. The impugned order did not consider the detailed reply with supporting documents submitted by the Petitioner, indicating a lack of proper consideration by the Proper Officer. The Court held that if further details were needed, they should have been requested from the Petitioner. As a result, the impugned order was set aside, and the Show Cause Notice was remitted for re-adjudication. The petition was disposed of by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
