Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The High Court allowed the petitions challenging the assessment orders for 2017-18, 2018-19, and 2019-20 on the grounds of limitation and violation of principles of natural justice. Regarding limitation, the court held that the extended due dates for filing returns fell within the limitation period after excluding the period from 15.03.2020 to 28.02.2022 as per the Supreme Court's directions due to the COVID-19 pandemic. The assessment orders were set aside for violating the statutory mandate of providing an opportunity for personal hearing u/s 75(4) of the GST Acts. The matters were remitted to the respective Assessing Officers to issue notices for personal hearing, hear the assessees if they appear, and pass orders within three months from the judgment date or the remaining limitation period, whichever is later.
The High Court allowed the petitions challenging the assessment orders for 2017-18, 2018-19, and 2019-20 on the grounds of limitation and violation of principles of natural justice. Regarding limitation, the court held that the extended due dates for filing returns fell within the limitation period after excluding the period from 15.03.2020 to 28.02.2022 as per the Supreme Court's directions due to the COVID-19 pandemic. The assessment orders were set aside for violating the statutory mandate of providing an opportunity for personal hearing u/s 75(4) of the GST Acts. The matters were remitted to the respective Assessing Officers to issue notices for personal hearing, hear the assessees if they appear, and pass orders within three months from the judgment date or the remaining limitation period, whichever is later.
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