MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
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 set aside the Order-in-Original and Summary Order under Section 73 of GST Act due to violation of principles of natural justice. The adjudicating authority failed to consider the petitioner's reply to show-cause notice and supporting documents filed on 20.12.2024 before passing the order on 20.02.2025. The matter was remitted for fresh adjudication, emphasizing that administrative authorities must comprehensively examine all submitted evidence before rendering a decision. The court underscored the fundamental requirement of procedural fairness in administrative proceedings, mandating a thorough review of all representations and documentary evidence.
HC set aside the Order-in-Original and Summary Order under Section 73 of GST Act due to violation of principles of natural justice. The adjudicating authority failed to consider the petitioner's reply to show-cause notice and supporting documents filed on 20.12.2024 before passing the order on 20.02.2025. The matter was remitted for fresh adjudication, emphasizing that administrative authorities must comprehensively examine all submitted evidence before rendering a decision. The court underscored the fundamental requirement of procedural fairness in administrative proceedings, mandating a thorough review of all representations and documentary evidence.
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