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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
HC quashed tax demand order dated April 27, 2024 for violating Section 75(7) of GST Act. Show-cause notice specified tax, interest and penalty amount of Rs. 4,80,527.36, but final demand raised Rs. 24,40,363.10, exceeding notice amount. Court held Section 75(7) mandates that tax, interest and penalty demanded in order cannot exceed amount specified in notice, and no demand shall be confirmed on grounds other than those specified in notice. Matter remanded to respondent authority to provide fresh hearing opportunity to petitioner and pass order in accordance with law. Petition allowed by way of remand.
HC quashed tax demand order dated April 27, 2024 for violating Section 75(7) of GST Act. Show-cause notice specified tax, interest and penalty amount of Rs. 4,80,527.36, but final demand raised Rs. 24,40,363.10, exceeding notice amount. Court held Section 75(7) mandates that tax, interest and penalty demanded in order cannot exceed amount specified in notice, and no demand shall be confirmed on grounds other than those specified in notice. Matter remanded to respondent authority to provide fresh hearing opportunity to petitioner and pass order in accordance with law. Petition allowed by way of remand.
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