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...
The petitioner was not served with notices/communications, resulting in their failure to file a reply within the stipulated time. As per the proviso to Rule 86B of the GST Rules, the petitioner is not liable to pay any tax amount. However, the petitioner, being unaware of the show cause notice, failed to appear for personal hearing before the respondent authority. Consequently, no opportunity of personal hearing was provided to the petitioner prior to passing the impugned order, violating the principles of natural justice. The High Court set aside the impugned order dated 26.03.2024 and remanded the matter to the respondent authority for fresh consideration, allowing the petition through remand, as it is just and necessary to provide an opportunity to the petitioner to establish their case on merits.
The petitioner was not served with notices/communications, resulting in their failure to file a reply within the stipulated time. As per the proviso to Rule 86B of the GST Rules, the petitioner is not liable to pay any tax amount. However, the petitioner, being unaware of the show cause notice, failed to appear for personal hearing before the respondent authority. Consequently, no opportunity of personal hearing was provided to the petitioner prior to passing the impugned order, violating the principles of natural justice. The High Court set aside the impugned order dated 26.03.2024 and remanded the matter to the respondent authority for fresh consideration, allowing the petition through remand, as it is just and necessary to provide an opportunity to the petitioner to establish their case on merits.
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