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Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.
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