Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
The High Court set aside an assessment order due to lack of reasonable opportunity for the petitioner to contest the tax demand on merits. The show cause notice and other communications were uploaded on the GST portal's "View Additional Notices and Orders" tab but not communicated through other modes, violating principles of natural justice. The court ordered the petitioner to remit 10% of the disputed tax demand within two weeks and permitted submission of a reply to the show cause notice, providing an opportunity to contest the demand. The petition was disposed of on this condition.
The High Court set aside an assessment order due to lack of reasonable opportunity for the petitioner to contest the tax demand on merits. The show cause notice and other communications were uploaded on the GST portal's "View Additional Notices and Orders" tab but not communicated through other modes, violating principles of natural justice. The court ordered the petitioner to remit 10% of the disputed tax demand within two weeks and permitted submission of a reply to the show cause notice, providing an opportunity to contest the demand. The petition was disposed of on this condition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
