Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Page of 4805
Press 'Enter' after typing page number.
701 to 720 of 96100 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
