Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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Petitioner challenged notices issued in Form GST MOV-01 and MOV-07 for not generating e-invoices during transfer of PETN explosives. Court held that petitioner undertook to pay penalty and did not assert goods were exempted. Exemption is a mixed question of fact and law to be examined by respondent. Since notices were issued and petitioner replied, adjudication process should be concluded. Petition disposed of directing respondent to conclude adjudication within four weeks and petitioner permitted to submit reply to revised notice within one week.
Petitioner challenged notices issued in Form GST MOV-01 and MOV-07 for not generating e-invoices during transfer of PETN explosives. Court held that petitioner undertook to pay penalty and did not assert goods were exempted. Exemption is a mixed question of fact and law to be examined by respondent. Since notices were issued and petitioner replied, adjudication process should be concluded. Petition disposed of directing respondent to conclude adjudication within four weeks and petitioner permitted to submit reply to revised notice within one week.
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