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...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The HC held that the impugned order dated 09.06.2023 was cryptic, non-speaking, and passed without application of mind, violating the principles of natural justice by denying the petitioners a mandatory personal hearing as required under Section 75(4) of the MPGST Act. This procedural lapse constituted an apparent error of law, vitiating the proceedings. Consequently, the HC quashed the impugned order and remanded the matter to the authority for a de novo decision after affording the petitioners the opportunity of personal hearing. The petitions were allowed on this basis.
The HC held that the impugned order dated 09.06.2023 was cryptic, non-speaking, and passed without application of mind, violating the principles of natural justice by denying the petitioners a mandatory personal hearing as required under Section 75(4) of the MPGST Act. This procedural lapse constituted an apparent error of law, vitiating the proceedings. Consequently, the HC quashed the impugned order and remanded the matter to the authority for a de novo decision after affording the petitioners the opportunity of personal hearing. The petitions were allowed on this basis.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
