Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's reply enclosed only GSTR 9, GSTR 9C, and income tax documents, failing to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of the applicable GST enactments read with Notification No.13/2017 - Central Tax (Rate) dated 28.06.2017. Despite the petitioner's assertion that the services provided fall within the scope of the above provision and notification, it is just and necessary to provide an opportunity by putting the petitioner on terms. The impugned order dated 18.12.2023 is set aside subject to the petitioner remitting 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petition is disposed of.
Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's reply enclosed only GSTR 9, GSTR 9C, and income tax documents, failing to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of the applicable GST enactments read with Notification No.13/2017 - Central Tax (Rate) dated 28.06.2017. Despite the petitioner's assertion that the services provided fall within the scope of the above provision and notification, it is just and necessary to provide an opportunity by putting the petitioner on terms. The impugned order dated 18.12.2023 is set aside subject to the petitioner remitting 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petition is disposed of.
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TaxTMI 
TaxTMI 
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