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 quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendered the proceedings invalid. The court held that it is the respondents' duty to ensure timely and proper communication of administrative orders, which was not fulfilled in this instance. Consequently, the petition was allowed, effectively nullifying the GST assessment proceedings.
HC quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendered the proceedings invalid. The court held that it is the respondents' duty to ensure timely and proper communication of administrative orders, which was not fulfilled in this instance. Consequently, the petition was allowed, effectively nullifying the GST assessment proceedings.
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