Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
Page of 4809
Press 'Enter' after typing page number.
2241 to 2260 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC disposed of the petition, directing the Competent Authority to consider separately for each year whether invocation of Section 74 of CGST/SGST Acts was warranted, particularly for 2018-19 through 2021-22 where petitioner claimed no justification existed. The Authority must credit any taxes already paid when finalizing proceedings. The Court explicitly mandated that petitioner be afforded an opportunity for personal hearing before the Adjudicating Authority renders its decision. The consolidated show cause notice covering 2017-18 through 2021-22 cannot stand in its current form and requires individualized assessment of each tax year's circumstances.
The HC disposed of the petition, directing the Competent Authority to consider separately for each year whether invocation of Section 74 of CGST/SGST Acts was warranted, particularly for 2018-19 through 2021-22 where petitioner claimed no justification existed. The Authority must credit any taxes already paid when finalizing proceedings. The Court explicitly mandated that petitioner be afforded an opportunity for personal hearing before the Adjudicating Authority renders its decision. The consolidated show cause notice covering 2017-18 through 2021-22 cannot stand in its current form and requires individualized assessment of each tax year's circumstances.
Note: It is a system-generated summary and is for quick reference only.