Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing prejudice to petitioners. Adjudicating authorities are obligated to adjudicate within reasonable time, failure of which warrants quashing of delayed adjudications lacking compelling justification. Unreasonable delay renders it impossible for petitioners to plan business or account for contingent liabilities, thereby breaching procedural fairness mandated in fiscal matters. Precedents establish that such egregious delays without cogent explanations necessitate quashing of impugned adjudications by High Court to uphold principles of natural justice.
Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing prejudice to petitioners. Adjudicating authorities are obligated to adjudicate within reasonable time, failure of which warrants quashing of delayed adjudications lacking compelling justification. Unreasonable delay renders it impossible for petitioners to plan business or account for contingent liabilities, thereby breaching procedural fairness mandated in fiscal matters. Precedents establish that such egregious delays without cogent explanations necessitate quashing of impugned adjudications by High Court to uphold principles of natural justice.
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