Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Page of 4817
Press 'Enter' after typing page number.
2381 to 2400 of 96333 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 dismissed the petition seeking modification of the order adjudicating a composite SCN against the Petitioners and challenging the vires of N/N. 06/2020-Central Tax. The Court held that under Section 2(4) of the CGST Act, the Adjudicating Authority excludes the Appellate Authority, which has full power to consider the matter afresh on appeal under Section 107. The adjudication order was detailed and considered the Petitioners' submissions, including those related to multiple financial years. The legislative intent prohibits remanding the matter back to ensure finality, but the Appellate Authority may confirm, modify, or annul the order on merits. Reliance on precedents affirmed the wide scope of appellate powers under Section 107(11). Consequently, the Court declined to interfere and dismissed the application for modification.
The HC dismissed the petition seeking modification of the order adjudicating a composite SCN against the Petitioners and challenging the vires of N/N. 06/2020-Central Tax. The Court held that under Section 2(4) of the CGST Act, the Adjudicating Authority excludes the Appellate Authority, which has full power to consider the matter afresh on appeal under Section 107. The adjudication order was detailed and considered the Petitioners' submissions, including those related to multiple financial years. The legislative intent prohibits remanding the matter back to ensure finality, but the Appellate Authority may confirm, modify, or annul the order on merits. Reliance on precedents affirmed the wide scope of appellate powers under Section 107(11). Consequently, the Court declined to interfere and dismissed the application for modification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
