Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
HC quashed the authority's refusal to allow cross-examination of witnesses whose statements were used in show cause notice under CGST Act. The court emphasized that when third-party statements are relied upon in quasi-judicial proceedings, the fundamental right to cross-examine flows from Section 75(4) of CGST Act and principles of natural justice. The court held that unilateral statements made without providing opportunity for cross-examination cannot be justified under rule of law. The impugned order (Ext.P3) was set aside with directions to permit petitioner to cross-examine the persons whose statements were referenced in show cause notice while continuing the proceedings.
HC quashed the authority's refusal to allow cross-examination of witnesses whose statements were used in show cause notice under CGST Act. The court emphasized that when third-party statements are relied upon in quasi-judicial proceedings, the fundamental right to cross-examine flows from Section 75(4) of CGST Act and principles of natural justice. The court held that unilateral statements made without providing opportunity for cross-examination cannot be justified under rule of law. The impugned order (Ext.P3) was set aside with directions to permit petitioner to cross-examine the persons whose statements were referenced in show cause notice while continuing the proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
