Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u/ss 73 and 75(4) of CGST/AGST Act. It held that summary of show cause notice without mentioning reasons cannot initiate proceedings u/s 73. The attachment containing tax determination u/s 73(3) cannot substitute show cause notice under 73(1). Proper show cause notice with reasons, statement under 73(3), and final order must be issued and digitally signed as per Rule 26(3). The HC granted liberty to initiate fresh proceedings.
The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u/ss 73 and 75(4) of CGST/AGST Act. It held that summary of show cause notice without mentioning reasons cannot initiate proceedings u/s 73. The attachment containing tax determination u/s 73(3) cannot substitute show cause notice under 73(1). Proper show cause notice with reasons, statement under 73(3), and final order must be issued and digitally signed as per Rule 26(3). The HC granted liberty to initiate fresh proceedings.
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