Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax Credit and short payment of output GST, despite adverse decision being contemplated against petitioners. Section 75(4) of GST Act mandates granting opportunity of hearing in such cases, irrespective of whether specifically requested or not. Impugned proceedings after reply to show cause notice set aside as decision-making process vitiated and contrary to statutory requirement of providing personal hearing.
Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax Credit and short payment of output GST, despite adverse decision being contemplated against petitioners. Section 75(4) of GST Act mandates granting opportunity of hearing in such cases, irrespective of whether specifically requested or not. Impugned proceedings after reply to show cause notice set aside as decision-making process vitiated and contrary to statutory requirement of providing personal hearing.
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