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 quashed and set aside the impugned order of tax and penalty levy under Sec. 129(3) of the GST Act due to a flagrant violation of principles of natural justice. The respondent authorities passed the order on the same day as the interception of goods without granting the petitioner adequate opportunity to respond to the show-cause notice, despite the statutory seven-day period for such orders. The court declined to examine the merits of the levy, focusing solely on procedural impropriety. The matter was remanded to the respondent authorities for reconsideration and to afford the petitioner a proper hearing. The petition was allowed accordingly.
The HC quashed and set aside the impugned order of tax and penalty levy under Sec. 129(3) of the GST Act due to a flagrant violation of principles of natural justice. The respondent authorities passed the order on the same day as the interception of goods without granting the petitioner adequate opportunity to respond to the show-cause notice, despite the statutory seven-day period for such orders. The court declined to examine the merits of the levy, focusing solely on procedural impropriety. The matter was remanded to the respondent authorities for reconsideration and to afford the petitioner a proper hearing. The petition was allowed accordingly.
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