Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
Principles of natural justice violated as petitioner was not provided reasonable opportunity to contest tax demand due to unawareness of proceedings entrusted to accountant who left abruptly, leading to mismatch between GSTR 3B and auto-populated GSTR 2A. Impugned order set aside on condition of remitting 10% of disputed tax demand within two weeks and permitting petitioner to reply to show cause notice. Petition disposed.
Principles of natural justice violated as petitioner was not provided reasonable opportunity to contest tax demand due to unawareness of proceedings entrusted to accountant who left abruptly, leading to mismatch between GSTR 3B and auto-populated GSTR 2A. Impugned order set aside on condition of remitting 10% of disputed tax demand within two weeks and permitting petitioner to reply to show cause notice. Petition disposed.
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