Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
HC granted the petitioner firm leave to file a fresh application for depositing the demanded tax amount in 24 equal monthly installments under Section 80 of CGST Act. The Court directed the Commissioner to consider the application, provide a personal hearing, and issue a merit-based order within one month. The petitioner was permitted to raise grounds challenging the self-assessed tax liability in the new application. The original petition was disposed of, providing the firm an opportunity to seek relief through a revised installment payment request.
HC granted the petitioner firm leave to file a fresh application for depositing the demanded tax amount in 24 equal monthly installments under Section 80 of CGST Act. The Court directed the Commissioner to consider the application, provide a personal hearing, and issue a merit-based order within one month. The petitioner was permitted to raise grounds challenging the self-assessed tax liability in the new application. The original petition was disposed of, providing the firm an opportunity to seek relief through a revised installment payment request.
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