Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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 4805
Join Channel
TaxTMI 
