Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
HC allowed the Petitioner's appeal, setting aside the Impugned Order-in-Appeal and Rectification Order. The court found that Respondent No. 2 violated principles of natural justice by rejecting the appeal without considering the submitted Power of Attorney and without providing an opportunity to cure procedural defects. The matter was remanded for fresh consideration, with the Petitioner directed to submit self-certified document copies within two weeks. The decision emphasizes procedural fairness and the opportunity to rectify technical non-compliances in administrative appeals under CGST Act, 2017.
HC allowed the Petitioner's appeal, setting aside the Impugned Order-in-Appeal and Rectification Order. The court found that Respondent No. 2 violated principles of natural justice by rejecting the appeal without considering the submitted Power of Attorney and without providing an opportunity to cure procedural defects. The matter was remanded for fresh consideration, with the Petitioner directed to submit self-certified document copies within two weeks. The decision emphasizes procedural fairness and the opportunity to rectify technical non-compliances in administrative appeals under CGST Act, 2017.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
