Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
The HC set aside the impugned demand orders and remanded the matter to the Adjudicating Authority due to violation of natural justice principles. The Court held that the SCN, issued prior to changes in the GST portal making the 'Additional Notices Tab' visible, was not properly communicated to the Petitioner, depriving them of a fair opportunity to respond. Consequently, no reply was filed by the Petitioner. The matter was remitted for fresh consideration, allowing the Petitioner thirty days to file a reply to the SCN, ensuring compliance with procedural fairness. The petition was disposed of accordingly.
The HC set aside the impugned demand orders and remanded the matter to the Adjudicating Authority due to violation of natural justice principles. The Court held that the SCN, issued prior to changes in the GST portal making the 'Additional Notices Tab' visible, was not properly communicated to the Petitioner, depriving them of a fair opportunity to respond. Consequently, no reply was filed by the Petitioner. The matter was remitted for fresh consideration, allowing the Petitioner thirty days to file a reply to the SCN, ensuring compliance with procedural fairness. The petition was disposed of accordingly.
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