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 allowed the petition, finding a violation of Section 75(7) of GST Act. The tax authority issued a show-cause notice for Rs. 45,66,398 but subsequently raised a demand of Rs. 68,07,953, which exceeded the original notice amount. The court held that this contravened statutory provisions regarding tax determination. The petitioner's claim of being unaware of the notice due to its placement in an 'Additional Notices and Orders' tab was considered valid. The court emphasized that the demand must not surpass the amount specified in the original notice, rendering the impugned order unsustainable. The judgment upheld principles of natural justice and statutory compliance.
HC allowed the petition, finding a violation of Section 75(7) of GST Act. The tax authority issued a show-cause notice for Rs. 45,66,398 but subsequently raised a demand of Rs. 68,07,953, which exceeded the original notice amount. The court held that this contravened statutory provisions regarding tax determination. The petitioner's claim of being unaware of the notice due to its placement in an 'Additional Notices and Orders' tab was considered valid. The court emphasized that the demand must not surpass the amount specified in the original notice, rendering the impugned order unsustainable. The judgment upheld principles of natural justice and statutory compliance.
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