Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer submitting objections on December 5-7, 2023, revenue authorities proceeded with adjustment on March 16, 2024, without granting hearing or issuing formal order addressing objections. Court quashed the adjustment noting gross violation of principles of natural justice and fair play, directing authorities to deposit Rs. 4,91,45,369/- within two weeks. Decision emphasizes mandatory requirement of proper hearing and reasoned order before exercising adjustment powers under Section 245.
HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer submitting objections on December 5-7, 2023, revenue authorities proceeded with adjustment on March 16, 2024, without granting hearing or issuing formal order addressing objections. Court quashed the adjustment noting gross violation of principles of natural justice and fair play, directing authorities to deposit Rs. 4,91,45,369/- within two weeks. Decision emphasizes mandatory requirement of proper hearing and reasoned order before exercising adjustment powers under Section 245.
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