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 4813
Press 'Enter' after typing page number.
2321 to 2340 of 96257 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 held that the tax authorities violated principles of natural justice by failing to consider the petitioner's explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled. Despite this, authorities proceeded to issue notice under section 73 and passed an order-in-original without providing the mandatory hearing opportunity required by section 75(4) of the GST Act. The Court allowed the petition, remanding the matter to respondent no.3 for a fresh de novo order after providing the petitioner proper hearing opportunity.
The HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner's explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled. Despite this, authorities proceeded to issue notice under section 73 and passed an order-in-original without providing the mandatory hearing opportunity required by section 75(4) of the GST Act. The Court allowed the petition, remanding the matter to respondent no.3 for a fresh de novo order after providing the petitioner proper hearing opportunity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
