Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC held that the CTO's order violated principles of natural justice by failing to provide the Company an opportunity to be heard and not addressing its legal submissions. The order lacked substantive reasoning, which is essential for a legally valid quasi-judicial decision. Consequently, the impugned demand order was set aside as it contravened procedural fairness and Section 75(4) of CGST Act, which mandates granting a hearing before adverse action. Petition allowed, order quashed.
HC held that the CTO's order violated principles of natural justice by failing to provide the Company an opportunity to be heard and not addressing its legal submissions. The order lacked substantive reasoning, which is essential for a legally valid quasi-judicial decision. Consequently, the impugned demand order was set aside as it contravened procedural fairness and Section 75(4) of CGST Act, which mandates granting a hearing before adverse action. Petition allowed, order quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
