Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Writ petition challenging impugned order dated 25.11.2022 for violation of principles of natural justice and lack of territorial jurisdiction. Court held that service of show cause notice was defective as it was not sent to petitioner's proper address, violating Section 37C(1)(a) of the Act. Resorting to Section 37C(1)(b)&(c) without complying with (a) is impermissible. Impugned order passed without affording due opportunity, violating Article 14 and 21. On territorial jurisdiction, petitioner not registered under Finance Act 1994, and registration under CGST Act 2017 irrelevant. Jurisdictional issue to be decided by respondent if fresh show cause notice issued at proper address. Impugned order quashed for violation of natural justice. Petition disposed of.
Writ petition challenging impugned order dated 25.11.2022 for violation of principles of natural justice and lack of territorial jurisdiction. Court held that service of show cause notice was defective as it was not sent to petitioner's proper address, violating Section 37C(1)(a) of the Act. Resorting to Section 37C(1)(b)&(c) without complying with (a) is impermissible. Impugned order passed without affording due opportunity, violating Article 14 and 21. On territorial jurisdiction, petitioner not registered under Finance Act 1994, and registration under CGST Act 2017 irrelevant. Jurisdictional issue to be decided by respondent if fresh show cause notice issued at proper address. Impugned order quashed for violation of natural justice. Petition disposed of.
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