Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
The HC set aside an ex-parte order issued without proper service of show cause notice, finding it violated principles of natural justice. Following precedents established in Ola Fleet Technologies and Akriti Food Industry cases, the Court determined that taxpayers facing liability must receive opportunity to present their defense. Rather than prolonging litigation, the HC directed that the impugned order dated 30.12.2023 should be treated as notice under Section 73 of the GST Act, 2017, allowing the petitioner to file objections and submit relevant documentation to the assessing officer for fresh consideration. The petition was accordingly disposed of with directions for the assessing authority to pass a fresh order after considering the petitioner's submissions.
The HC set aside an ex-parte order issued without proper service of show cause notice, finding it violated principles of natural justice. Following precedents established in Ola Fleet Technologies and Akriti Food Industry cases, the Court determined that taxpayers facing liability must receive opportunity to present their defense. Rather than prolonging litigation, the HC directed that the impugned order dated 30.12.2023 should be treated as notice under Section 73 of the GST Act, 2017, allowing the petitioner to file objections and submit relevant documentation to the assessing officer for fresh consideration. The petition was accordingly disposed of with directions for the assessing authority to pass a fresh order after considering the petitioner's submissions.
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