Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Page of 4798
Press 'Enter' after typing page number.
901 to 920 of 95955 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 issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be supplanted by a summary notice in GST DRC-01 or an attached tax determination statement. The impugned orders under Section 73(9) were quashed for lack of valid SCN issuance and failure to provide an opportunity of hearing as required under Section 75(4), thereby violating natural justice. The Court clarified that the Proper Officer must issue the SCN, Statement under Section 73(3), and the final order under Section 73(9), with digital authentication per Rule 26(3) due to regulatory gaps. The orders passed without proper SCN and hearing were set aside. However, liberty was granted to respondents to initiate fresh proceedings under Section 73 in accordance with statutory mandates and principles of natural justice. The petition was allowed.
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be supplanted by a summary notice in GST DRC-01 or an attached tax determination statement. The impugned orders under Section 73(9) were quashed for lack of valid SCN issuance and failure to provide an opportunity of hearing as required under Section 75(4), thereby violating natural justice. The Court clarified that the Proper Officer must issue the SCN, Statement under Section 73(3), and the final order under Section 73(9), with digital authentication per Rule 26(3) due to regulatory gaps. The orders passed without proper SCN and hearing were set aside. However, liberty was granted to respondents to initiate fresh proceedings under Section 73 in accordance with statutory mandates and principles of natural justice. The petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
