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 set aside the non-speaking order of the respondent and remitted the matter back for fresh consideration of the demand in the show cause notice and the petitioner's reply. The respondent failed to consider the petitioner's reconciliation report which showed excess credit of Rs. 1,40,684/- after adjusting IGST, CGST and SGST, violating principles of natural justice. The impugned order did not provide reasons for rejecting the petitioner's explanation. The petition was allowed by way of remand.
The HC set aside the non-speaking order of the respondent and remitted the matter back for fresh consideration of the demand in the show cause notice and the petitioner's reply. The respondent failed to consider the petitioner's reconciliation report which showed excess credit of Rs. 1,40,684/- after adjusting IGST, CGST and SGST, violating principles of natural justice. The impugned order did not provide reasons for rejecting the petitioner's explanation. The petition was allowed by way of remand.
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