Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The HC held that the Adjudicating Authority failed to comply with Regulation 27 of the Adjudicating Authority (Procedure) Regulations, 2013, by not duly serving the order dated 7.10.2024 on the petitioner or his counsel, despite the petitioner's counsel having filed a Vakalatnama and the petitioner being in judicial custody. The court directed the Adjudicating Authority to furnish a copy of the order to the petitioner or his counsel within seven days of receiving the present order and granted the petitioner 20 days thereafter to file an appeal. The HC emphasized that the appeal tribunal is not bound by its observations and shall adjudicate the appeal on its merits. The petition was disposed of accordingly.
The HC held that the Adjudicating Authority failed to comply with Regulation 27 of the Adjudicating Authority (Procedure) Regulations, 2013, by not duly serving the order dated 7.10.2024 on the petitioner or his counsel, despite the petitioner's counsel having filed a Vakalatnama and the petitioner being in judicial custody. The court directed the Adjudicating Authority to furnish a copy of the order to the petitioner or his counsel within seven days of receiving the present order and granted the petitioner 20 days thereafter to file an appeal. The HC emphasized that the appeal tribunal is not bound by its observations and shall adjudicate the appeal on its merits. The petition was disposed of accordingly.
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