Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an identical template, merely stating that the reply filed was "not comprehensible, conceivable, not perspicuous and is ambiguous" without any substantive reasoning, despite previous cautions against using such a template. The HC held that this exhibited an abject non-application of mind and failure to make amends despite earlier directions.
The HC quashed the order passed u/s 73 of the CGST Act by the Assistant Commissioner due to lack of reasoning, non-application of mind, and violation of principles of natural justice. The Assistant Commissioner adopted an identical template, merely stating that the reply filed was "not comprehensible, conceivable, not perspicuous and is ambiguous" without any substantive reasoning, despite previous cautions against using such a template. The HC held that this exhibited an abject non-application of mind and failure to make amends despite earlier directions.
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