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...
The HC set aside the impugned order dated 19.12.2023, finding violations of natural justice principles and statutory requirements. The court held that the Proper Officer failed to issue a valid show cause notice under Section 73, as the summary in GST DRC-01 cannot substitute for a proper SCN. The determination of tax and attached order were deemed invalid due to lack of proper authentication by the Proper Officer, creating a regulatory gap requiring digital or e-signature authentication under Rule 26(3). The court found the order contravened Section 75(4) by denying reasonable opportunity of hearing, as the DRC-01 summary left hearing date fields blank and failed to provide personal hearing opportunity despite no reply submission. The petition was allowed.
The HC set aside the impugned order dated 19.12.2023, finding violations of natural justice principles and statutory requirements. The court held that the Proper Officer failed to issue a valid show cause notice under Section 73, as the summary in GST DRC-01 cannot substitute for a proper SCN. The determination of tax and attached order were deemed invalid due to lack of proper authentication by the Proper Officer, creating a regulatory gap requiring digital or e-signature authentication under Rule 26(3). The court found the order contravened Section 75(4) by denying reasonable opportunity of hearing, as the DRC-01 summary left hearing date fields blank and failed to provide personal hearing opportunity despite no reply submission. The petition was allowed.
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