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...
The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner's defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently "forgotten" by the adjudicating authority. The matter was remanded to the competent authority with directions to consider the petitioner's reply, provide an opportunity for hearing, and pass a fresh order in accordance with law. The application was allowed.
The HC quashed the impugned order for violating principles of natural justice, as the authority failed to consider the petitioner's defense reply to the show cause notice regarding recovery of service tax with interest and penalty. The petitioner had claimed exemption under Mega exemption Notification 25/2012, but this defense was apparently "forgotten" by the adjudicating authority. The matter was remanded to the competent authority with directions to consider the petitioner's reply, provide an opportunity for hearing, and pass a fresh order in accordance with law. The application was allowed.
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