Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
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HC held the assessment order under GST Act section 62 invalid due to procedural irregularities. The order creating a demand of Rs. 19,80,000 was passed without prior notice under section 46, violating principles of natural justice. The court found serious procedural defects in the assessment process, rendering the order unsustainable. Following precedent from a similar Jharkhand HC case, the court remitted the matter to the Deputy Commissioner to reconsider and issue a fresh notice to the petitioner within two weeks, effectively allowing the petition and setting aside the impugned orders.
HC held the assessment order under GST Act section 62 invalid due to procedural irregularities. The order creating a demand of Rs. 19,80,000 was passed without prior notice under section 46, violating principles of natural justice. The court found serious procedural defects in the assessment process, rendering the order unsustainable. Following precedent from a similar Jharkhand HC case, the court remitted the matter to the Deputy Commissioner to reconsider and issue a fresh notice to the petitioner within two weeks, effectively allowing the petition and setting aside the impugned orders.
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