Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
The HC set aside the assessment order and remanded the matter to the assessing authority for fresh consideration. The court found violation of natural justice principles as the respondent failed to properly consider the petitioner's objections regarding whether trial balances included only intra-state supplies or also inter-state supplies from Andhra Pradesh. The authority also failed to account for invoices with proper endorsements relating to supplies made to SEZ units. The court held that non-consideration of the petitioner's objections was established, necessitating remand for re-appreciation of grounds raised and verification of invoices and documents submitted for liability reduction. The petition was disposed of through remand proceedings.
The HC set aside the assessment order and remanded the matter to the assessing authority for fresh consideration. The court found violation of natural justice principles as the respondent failed to properly consider the petitioner's objections regarding whether trial balances included only intra-state supplies or also inter-state supplies from Andhra Pradesh. The authority also failed to account for invoices with proper endorsements relating to supplies made to SEZ units. The court held that non-consideration of the petitioner's objections was established, necessitating remand for re-appreciation of grounds raised and verification of invoices and documents submitted for liability reduction. The petition was disposed of through remand proceedings.
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