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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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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