Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
HC rejected applicant's reference application under Chhattisgarh Value Added Sales Tax Act, 2005. Applicant failed to produce mandatory Form 3 for eight years to discharge burden of proof regarding sub-contractor's tax payment on turnover. Court held that reference jurisdiction is purely advisory and consultative, requiring substantial question of law under Section 55(2). Payment of tax by sub-contractor remained disputed question of fact, not law, as Form 3 was not produced within statutory timeframe. No statutory duty exists compelling Department to grant indefinite extensions for Form 3 submission. Absence of Form 3 negated double taxation concerns. Court distinguished between questions of fact versus law, concluding no legal question arose warranting HC's adjudication in reference proceedings.
HC rejected applicant's reference application under Chhattisgarh Value Added Sales Tax Act, 2005. Applicant failed to produce mandatory Form 3 for eight years to discharge burden of proof regarding sub-contractor's tax payment on turnover. Court held that reference jurisdiction is purely advisory and consultative, requiring substantial question of law under Section 55(2). Payment of tax by sub-contractor remained disputed question of fact, not law, as Form 3 was not produced within statutory timeframe. No statutory duty exists compelling Department to grant indefinite extensions for Form 3 submission. Absence of Form 3 negated double taxation concerns. Court distinguished between questions of fact versus law, concluding no legal question arose warranting HC's adjudication in reference proceedings.
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