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Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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