Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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The case involved violations of natural justice, service tax Composition Scheme, and valuation issues. The tribunal held that free materials supplied by recipients should not be included in taxable value without investigation. Demand based solely on Form 26AS and returns was deemed impermissible. The extended limitation period was inapplicable as the appellant had a tax record. Pre-amendment Section 73 barred penalty due to non-invoke of extended period. The order was set aside and the appeal allowed.
The case involved violations of natural justice, service tax Composition Scheme, and valuation issues. The tribunal held that free materials supplied by recipients should not be included in taxable value without investigation. Demand based solely on Form 26AS and returns was deemed impermissible. The extended limitation period was inapplicable as the appellant had a tax record. Pre-amendment Section 73 barred penalty due to non-invoke of extended period. The order was set aside and the appeal allowed.
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