Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law, was violated. The court held that Section 75 of the RGST Act/CGST Act contains provisions related to tax determination. Sub-section (2) states that if an Appellate Authority, Tribunal, or Court concludes that the notice issued u/s 74(1) is unsustainable due to non-establishment of fraud, willful misstatement, or suppression of facts to evade tax, the proper officer shall determine the tax payable as if the notice was issued u/s 73(1). The respondents admitted that although they intended to grant an opportunity for personal hearing and uploaded notices, the petitioner claimed these were not reflected on their GSTIN Portal. The court found the statutory mandate was not complied with, and impugned orders were passed without affording the petitioner an opportunity for personal hearing. Consequently, the matters were remanded to the competent authority to provide an opportunity for personal hearing and pass appropriate orders in accordance with the law.
The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law, was violated. The court held that Section 75 of the RGST Act/CGST Act contains provisions related to tax determination. Sub-section (2) states that if an Appellate Authority, Tribunal, or Court concludes that the notice issued u/s 74(1) is unsustainable due to non-establishment of fraud, willful misstatement, or suppression of facts to evade tax, the proper officer shall determine the tax payable as if the notice was issued u/s 73(1). The respondents admitted that although they intended to grant an opportunity for personal hearing and uploaded notices, the petitioner claimed these were not reflected on their GSTIN Portal. The court found the statutory mandate was not complied with, and impugned orders were passed without affording the petitioner an opportunity for personal hearing. Consequently, the matters were remanded to the competent authority to provide an opportunity for personal hearing and pass appropriate orders in accordance with the law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
