Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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.
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