Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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.
Note: It is a system-generated summary and is for quick reference only.