Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
HC set aside the impugned order N/N. 56/2023-Central Tax due to violation of principles of natural justice. SCN uploaded on 'Additional Notices Tab' without actual knowledge of the Petitioner, resulting in ex parte adjudication without personal hearing. Following precedent in similar case, HC remanded matter for fresh consideration, directing department to provide proper notice, conduct personal hearing, and pass reasoned order after considering Petitioner's submissions on merits.
HC set aside the impugned order N/N. 56/2023-Central Tax due to violation of principles of natural justice. SCN uploaded on 'Additional Notices Tab' without actual knowledge of the Petitioner, resulting in ex parte adjudication without personal hearing. Following precedent in similar case, HC remanded matter for fresh consideration, directing department to provide proper notice, conduct personal hearing, and pass reasoned order after considering Petitioner's submissions on merits.
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