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 addressed the issue of violation of natural...
Argument that respondent failed to provide hearing opportunity due to portal issues rejected. Petitioner's tax credit shortfall upheld. Petition dismissed.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The High Court addressed the issue of violation of natural justice due to the respondent's failure to provide a personal hearing opportunity. The petitioner faced difficulties with the online portal, resulting in the inability to upload eligible input tax credit. The court noted a shortfall in maintaining books of account for claiming input tax credit. The respondent considered relevant sections of the CGST Act and upheld the obligation to pay interest on the total tax liability. Referring to a previous judgment, the court dismissed the petitioner's contentions, ruling in favor of the respondent. The petition was ultimately dismissed.
The High Court addressed the issue of violation of natural justice due to the respondent's failure to provide a personal hearing opportunity. The petitioner faced difficulties with the online portal, resulting in the inability to upload eligible input tax credit. The court noted a shortfall in maintaining books of account for claiming input tax credit. The respondent considered relevant sections of the CGST Act and upheld the obligation to pay interest on the total tax liability. Referring to a previous judgment, the court dismissed the petitioner's contentions, ruling in favor of the respondent. The petition was ultimately dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
