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 due to non-application of mind and violation of natural justice, finding that the adjudicating authority merely replicated the Service Tax notice without independently considering the Petitioner's detailed submissions or relevant precedents. The order failed to address the applicability of the Board Circular or explain the rejection of cited case law, contravening the requirements under Sections 73(9) and 75(6) of the CGST Act, which mandate reasoned decisions based on due consideration of representations. Consequently, the matter was remanded for a fresh adjudication within three months, ensuring proper evaluation and reasoned determination in compliance with statutory provisions.
The HC set aside the impugned order due to non-application of mind and violation of natural justice, finding that the adjudicating authority merely replicated the Service Tax notice without independently considering the Petitioner's detailed submissions or relevant precedents. The order failed to address the applicability of the Board Circular or explain the rejection of cited case law, contravening the requirements under Sections 73(9) and 75(6) of the CGST Act, which mandate reasoned decisions based on due consideration of representations. Consequently, the matter was remanded for a fresh adjudication within three months, ensuring proper evaluation and reasoned determination in compliance with statutory provisions.
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