Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
HC allows writ petition challenging GST recovery order due to violation of natural justice principles. The court found that mandatory personal hearing under Section 75(4) was not conducted, rendering the impugned order invalid. While the limitation period argument was rejected, the procedural defect of non-compliance with hearing requirements became the decisive factor. The recovery order was consequently set aside, emphasizing the critical importance of providing opportunity of hearing in administrative proceedings involving tax recovery.
HC allows writ petition challenging GST recovery order due to violation of natural justice principles. The court found that mandatory personal hearing under Section 75(4) was not conducted, rendering the impugned order invalid. While the limitation period argument was rejected, the procedural defect of non-compliance with hearing requirements became the decisive factor. The recovery order was consequently set aside, emphasizing the critical importance of providing opportunity of hearing in administrative proceedings involving tax recovery.
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