Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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.
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