Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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The HC held that the impugned SCN issued on 30th November 2024 was within the three-month limitation period prescribed under Section 73 of the CGST Act, preceding the order dated 28th February 2025. The SCN and subsequent order were therefore not time-barred or beyond jurisdiction. The Court found that the Petitioner was afforded adequate opportunity to file a reply and participate in personal hearings, with only one adjournment sought and granted, and no mandatory minimum of three adjournments required under Section 75(5). Consequently, the writ petition was dismissed. However, the Petitioner was granted the right to file an appeal against the impugned order by 31st August 2025, subject to the pre-deposit under Section 107 of the CGST Act, with the appeal to be adjudicated on merits without dismissal on limitation grounds.
The HC held that the impugned SCN issued on 30th November 2024 was within the three-month limitation period prescribed under Section 73 of the CGST Act, preceding the order dated 28th February 2025. The SCN and subsequent order were therefore not time-barred or beyond jurisdiction. The Court found that the Petitioner was afforded adequate opportunity to file a reply and participate in personal hearings, with only one adjournment sought and granted, and no mandatory minimum of three adjournments required under Section 75(5). Consequently, the writ petition was dismissed. However, the Petitioner was granted the right to file an appeal against the impugned order by 31st August 2025, subject to the pre-deposit under Section 107 of the CGST Act, with the appeal to be adjudicated on merits without dismissal on limitation grounds.
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