Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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...
The HC set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under Section 169 of the GST Act when no response was received, rather than merely fulfilling empty formalities. The matter was remanded for fresh consideration conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The order's setting aside takes effect from payment date. Petition disposed through remand.
The HC set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under Section 169 of the GST Act when no response was received, rather than merely fulfilling empty formalities. The matter was remanded for fresh consideration conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The order's setting aside takes effect from payment date. Petition disposed through remand.
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