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...
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The High Court quashed the summary order issued under the GST Act without a detailed order, finding it a violation of principles of natural justice. The court observed that the summary order merely mentioned the order number, tax period, financial year, issues involved, description of goods, and demand details, but lacked a detailed order supporting it. Consequently, the court set aside the summary order, the consequent recovery action, and the attachment of the petitioner's bank accounts. The respondents were directed to pass an appropriate order for lifting the attachment of the petitioner's bank accounts forthwith.
The High Court quashed the summary order issued under the GST Act without a detailed order, finding it a violation of principles of natural justice. The court observed that the summary order merely mentioned the order number, tax period, financial year, issues involved, description of goods, and demand details, but lacked a detailed order supporting it. Consequently, the court set aside the summary order, the consequent recovery action, and the attachment of the petitioner's bank accounts. The respondents were directed to pass an appropriate order for lifting the attachment of the petitioner's bank accounts forthwith.
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