Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
The impugned show cause notice (SCN) was cryptic and lacked specific details of allegations, merely referring to a statutory provision without providing any clue regarding transactions resulting in wrongful availment of Input Tax Credit (ITC). The SCN failed to satisfy the requisite standard, violating principles of natural justice by not enabling the petitioner to respond to allegations. Additionally, no date or time for personal hearing was communicated. The cancellation order was passed retrospectively without providing an opportunity to contest, further violating natural justice. However, considering the petitioner sought cancellation, the cancellation order was made operative prospectively from the SCN date, not retrospectively. The petition was disposed of accordingly.
The impugned show cause notice (SCN) was cryptic and lacked specific details of allegations, merely referring to a statutory provision without providing any clue regarding transactions resulting in wrongful availment of Input Tax Credit (ITC). The SCN failed to satisfy the requisite standard, violating principles of natural justice by not enabling the petitioner to respond to allegations. Additionally, no date or time for personal hearing was communicated. The cancellation order was passed retrospectively without providing an opportunity to contest, further violating natural justice. However, considering the petitioner sought cancellation, the cancellation order was made operative prospectively from the SCN date, not retrospectively. The petition was disposed of accordingly.
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TaxTMI 
TaxTMI 
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