Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
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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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