Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Page of 4778
Press 'Enter' after typing page number.
81 to 100 of 95557 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that initiation of fresh proceedings on an issue already adjudicated is impermissible; any error apparent on the record must be rectified under Section 161 of the GST Act by the department. The petitioner was wrongly subjected to fresh proceedings culminating in the impugned order, which was subsequently rejected. The Court suo motu impleaded the Deputy Commissioner, GST Appeal, as a party and quashed the impugned order. The second respondent was granted liberty to pass an appropriate order incorporating the proposed demand after providing the petitioner a hearing. The writ petition was accordingly disposed of.
The HC held that initiation of fresh proceedings on an issue already adjudicated is impermissible; any error apparent on the record must be rectified under Section 161 of the GST Act by the department. The petitioner was wrongly subjected to fresh proceedings culminating in the impugned order, which was subsequently rejected. The Court suo motu impleaded the Deputy Commissioner, GST Appeal, as a party and quashed the impugned order. The second respondent was granted liberty to pass an appropriate order incorporating the proposed demand after providing the petitioner a hearing. The writ petition was accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4778
Join Channel
TaxTMI 
