Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Page of 4803
Press 'Enter' after typing page number.
761 to 780 of 96046 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/AGST Act, 2017. The impugned order was passed without issuing a proper Show Cause Notice, violating the principles of natural justice and Section 75(4) which requires granting an opportunity of hearing when requested. The court quashed the impugned order dated 31.12.2023 for being contrary to Sections 73 and 75(4), and Rule 142(1)(a). However, liberty was granted to the authorities to initiate de novo proceedings u/s 73 for the relevant financial year.
The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/AGST Act, 2017. The impugned order was passed without issuing a proper Show Cause Notice, violating the principles of natural justice and Section 75(4) which requires granting an opportunity of hearing when requested. The court quashed the impugned order dated 31.12.2023 for being contrary to Sections 73 and 75(4), and Rule 142(1)(a). However, liberty was granted to the authorities to initiate de novo proceedings u/s 73 for the relevant financial year.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
