Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The High Court quashed the orders passed by the respondent assessing officer for violating principles of natural justice by not providing an opportunity of personal hearing to the petitioner, despite the petitioner seeking additional time to file replies to show cause notices. The Court remanded the matters back to the respondent for fresh consideration after setting aside the impugned orders, subject to the petitioner paying 10% of the disputed tax demand for each assessment year within six weeks. The case pertained to discrepancies in Input Tax Credits for multiple assessment years from 2018-19 to 2022-23, wherein show cause notices were issued through an online portal, and the petitioner had filed replies but was denied a personal hearing before passing of final orders.
The High Court quashed the orders passed by the respondent assessing officer for violating principles of natural justice by not providing an opportunity of personal hearing to the petitioner, despite the petitioner seeking additional time to file replies to show cause notices. The Court remanded the matters back to the respondent for fresh consideration after setting aside the impugned orders, subject to the petitioner paying 10% of the disputed tax demand for each assessment year within six weeks. The case pertained to discrepancies in Input Tax Credits for multiple assessment years from 2018-19 to 2022-23, wherein show cause notices were issued through an online portal, and the petitioner had filed replies but was denied a personal hearing before passing of final orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
