Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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HC set aside N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper service of notice via email, ensuring the petitioner can file a comprehensive reply within thirty days and present submissions. The impugned order was quashed, with instructions for the department to adjudicate the matter in accordance with legal principles.
HC set aside N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper service of notice via email, ensuring the petitioner can file a comprehensive reply within thirty days and present submissions. The impugned order was quashed, with instructions for the department to adjudicate the matter in accordance with legal principles.
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