Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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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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