Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017. Discrepancies existed between audit report and demands raised. Petitioner asserted providing all requested documents, while respondents issued reminders for document submission. Petitioner sought direction for adjudicating authority to consider responses to show cause notices without influence from audit memo or report observations. Court directed adjudicating authority to independently examine petitioner's reply to impugned show cause notice and take decision regarding proposed demand, without implicitly relying on audit memo or report observations. Petition disposed of.
Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017. Discrepancies existed between audit report and demands raised. Petitioner asserted providing all requested documents, while respondents issued reminders for document submission. Petitioner sought direction for adjudicating authority to consider responses to show cause notices without influence from audit memo or report observations. Court directed adjudicating authority to independently examine petitioner's reply to impugned show cause notice and take decision regarding proposed demand, without implicitly relying on audit memo or report observations. Petition disposed of.
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