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 quashed the assessment order where the case was transferred from NFAC to ACIT Cent-1, Rajkot without proper notice under s.127. The petitioner was not informed about the transfer except through a mention in the show-cause notice, and was denied personal hearing through video conferencing. The court rejected the respondent's contention that video conferencing was unavailable after transfer to Central Circle, finding this violated principles of natural justice. The matter was remanded to the AO for a fresh de-novo assessment after providing proper hearing opportunity to the petitioner.
HC quashed the assessment order where the case was transferred from NFAC to ACIT Cent-1, Rajkot without proper notice under s.127. The petitioner was not informed about the transfer except through a mention in the show-cause notice, and was denied personal hearing through video conferencing. The court rejected the respondent's contention that video conferencing was unavailable after transfer to Central Circle, finding this violated principles of natural justice. The matter was remanded to the AO for a fresh de-novo assessment after providing proper hearing opportunity to the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
