Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Further, the adverse finding against the petitioner for failure to adduce evidence was passed without issuing a proper show cause notice or affording an opportunity of hearing, thus violating principles of natural justice. Consequently, the impugned orders were quashed, and the matter was remitted to the appellate authority for fresh determination in accordance with the observations. The petition was allowed by way of remand.
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Further, the adverse finding against the petitioner for failure to adduce evidence was passed without issuing a proper show cause notice or affording an opportunity of hearing, thus violating principles of natural justice. Consequently, the impugned orders were quashed, and the matter was remitted to the appellate authority for fresh determination in accordance with the observations. The petition was allowed by way of remand.
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