Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Petitioner challenged validity of re-assessment u/s 148A. HC quashed impugned order and notice initiating re-assessment proceedings issued by 3rd Respondent. HC held short time of two days given to petitioner to reply after receiving Investigation Report violated principles of natural justice. Order passed in undue haste smacking arbitrariness, not following statutory provision of Section 148A. When new facts introduced in notice on 20.03.2024, at least seven days' time should have been granted to petitioner to reply, but proceedings conducted hurriedly violating natural justice.
Petitioner challenged validity of re-assessment u/s 148A. HC quashed impugned order and notice initiating re-assessment proceedings issued by 3rd Respondent. HC held short time of two days given to petitioner to reply after receiving Investigation Report violated principles of natural justice. Order passed in undue haste smacking arbitrariness, not following statutory provision of Section 148A. When new facts introduced in notice on 20.03.2024, at least seven days' time should have been granted to petitioner to reply, but proceedings conducted hurriedly violating natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
