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 ex-parte assessment order for violating principles of natural justice due to improper service of show cause notice. Petitioner was unaware of notice uploaded only on GST Portal without physical service or alternative delivery methods under Section 169(1) of GST Act. Court held that merely fulfilling empty formalities through ex-parte proceedings without affording personal hearing opportunity defeats statutory purpose and creates multiplicity of litigation. Officer failed to explore prescribed alternative service modes including RPAD when initial notice method proved ineffective. Matter remanded to first respondent for fresh consideration with proper notice service, ensuring petitioner receives adequate hearing opportunity before assessment determination.
HC set aside ex-parte assessment order for violating principles of natural justice due to improper service of show cause notice. Petitioner was unaware of notice uploaded only on GST Portal without physical service or alternative delivery methods under Section 169(1) of GST Act. Court held that merely fulfilling empty formalities through ex-parte proceedings without affording personal hearing opportunity defeats statutory purpose and creates multiplicity of litigation. Officer failed to explore prescribed alternative service modes including RPAD when initial notice method proved ineffective. Matter remanded to first respondent for fresh consideration with proper notice service, ensuring petitioner receives adequate hearing opportunity before assessment determination.
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