Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Order challenged u/s 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 quashed due to denial of opportunity for personal hearing, violating principles of natural justice. Relying on coordinate Bench judgment in Mahaveer Trading Company case, where impugned order was held unsustainable for being passed in gross violation of fundamental principles of natural justice. Factual matrix similar, no reason to take a different stand. Impugned order dated June 8, 2023 quashed, direction given to officer concerned to grant petitioner another opportunity of filing fresh reply, thereafter fix a date of hearing and pass a reasoned order. Petition disposed of.
Order challenged u/s 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 quashed due to denial of opportunity for personal hearing, violating principles of natural justice. Relying on coordinate Bench judgment in Mahaveer Trading Company case, where impugned order was held unsustainable for being passed in gross violation of fundamental principles of natural justice. Factual matrix similar, no reason to take a different stand. Impugned order dated June 8, 2023 quashed, direction given to officer concerned to grant petitioner another opportunity of filing fresh reply, thereafter fix a date of hearing and pass a reasoned order. Petition disposed of.
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