Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The High Court held that the language of Section 83(1) of the Central Goods and Services Tax Act, 2017 is mandatory and must be followed as it has penal consequences. The impugned order u/s 83(1) should indicate the reasons that weighed with the Commissioner to form an opinion for provisional attachment to protect government revenue interests. Passing an order without recording reasons violates natural justice principles. The matter was remitted to the Commissioner to record reasons in writing for forming such an opinion if deemed fit, failing which the impugned orders cannot be sustained. The petition was allowed by way of remand.
The High Court held that the language of Section 83(1) of the Central Goods and Services Tax Act, 2017 is mandatory and must be followed as it has penal consequences. The impugned order u/s 83(1) should indicate the reasons that weighed with the Commissioner to form an opinion for provisional attachment to protect government revenue interests. Passing an order without recording reasons violates natural justice principles. The matter was remitted to the Commissioner to record reasons in writing for forming such an opinion if deemed fit, failing which the impugned orders cannot be sustained. The petition was allowed by way of remand.
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