Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
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