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 held that the impugned notifications and show cause notice (SCN) were procedurally defective due to violation of natural justice principles. Citing precedent in a similar case involving Neelgiri Machinery, the court determined that the petitioner was not provided adequate opportunity for personal hearing. Despite portal modifications after 16th January 2024, the court found substantial procedural irregularities. Consequently, the court set aside the original order and remanded the matter back to the concerned adjudicating authority for fresh consideration, ensuring the petitioner receives proper opportunity to present their case.
HC held that the impugned notifications and show cause notice (SCN) were procedurally defective due to violation of natural justice principles. Citing precedent in a similar case involving Neelgiri Machinery, the court determined that the petitioner was not provided adequate opportunity for personal hearing. Despite portal modifications after 16th January 2024, the court found substantial procedural irregularities. Consequently, the court set aside the original order and remanded the matter back to the concerned adjudicating authority for fresh consideration, ensuring the petitioner receives proper opportunity to present their case.
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