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...
The High Court held that the respondent-authority had jurisdiction u/s 61 of the Jharkhand Goods and Services Tax Act, 2017 to issue a second show-cause notice seeking further explanation regarding discrepancies pointed out after the petitioner's response to the first show-cause notice. The Court opined that since the petitioner had furnished an explanation to the first notice, no prejudice would be caused by responding to the second notice highlighting additional discrepancies. The petitioner was directed to explain the alleged discrepancies mentioned in the second show-cause notice dated 05.07.2024 for the authority to proceed in accordance with law u/s 61 of the JGST Act. Consequently, the writ petition was disposed of.
The High Court held that the respondent-authority had jurisdiction u/s 61 of the Jharkhand Goods and Services Tax Act, 2017 to issue a second show-cause notice seeking further explanation regarding discrepancies pointed out after the petitioner's response to the first show-cause notice. The Court opined that since the petitioner had furnished an explanation to the first notice, no prejudice would be caused by responding to the second notice highlighting additional discrepancies. The petitioner was directed to explain the alleged discrepancies mentioned in the second show-cause notice dated 05.07.2024 for the authority to proceed in accordance with law u/s 61 of the JGST Act. Consequently, the writ petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
