Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
HC found a violation of natural justice where respondent issued a personal hearing notice before reply deadline and subsequently passed an order without considering petitioner's detailed reply. The impugned order was contrary to Section 75(4) of GST Act, as the petitioner was not provided a meaningful opportunity to be heard. The HC set aside the order dated 30.04.2024 and remanded the matter for fresh consideration, ensuring procedural fairness and adherence to principles of natural justice in administrative proceedings.
HC found a violation of natural justice where respondent issued a personal hearing notice before reply deadline and subsequently passed an order without considering petitioner's detailed reply. The impugned order was contrary to Section 75(4) of GST Act, as the petitioner was not provided a meaningful opportunity to be heard. The HC set aside the order dated 30.04.2024 and remanded the matter for fresh consideration, ensuring procedural fairness and adherence to principles of natural justice in administrative proceedings.
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