Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matter was remanded to the respondent for providing the petitioner an opportunity to respond to the show-cause notice and to pass a fresh order in compliance with statutory requirements. The petition was allowed accordingly.
The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matter was remanded to the respondent for providing the petitioner an opportunity to respond to the show-cause notice and to pass a fresh order in compliance with statutory requirements. The petition was allowed accordingly.
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