Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
Page of 4821
Press 'Enter' after typing page number.
3081 to 3100 of 96406 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.