Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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...
The HC set aside the impugned order determining the petitioner's liability to pay tax and interest under the TN GST Act 2017/CGST Act 2017, holding that the order was passed without affording the petitioner an opportunity of hearing, thereby violating principles of natural justice. Consequently, no deposit condition was imposed. However, as the petitioner voluntarily deposited 25% of the disputed tax, which the respondent did not oppose, the matter was remanded to the respondent for fresh adjudication after providing an opportunity of hearing. The petition was disposed of accordingly.
The HC set aside the impugned order determining the petitioner's liability to pay tax and interest under the TN GST Act 2017/CGST Act 2017, holding that the order was passed without affording the petitioner an opportunity of hearing, thereby violating principles of natural justice. Consequently, no deposit condition was imposed. However, as the petitioner voluntarily deposited 25% of the disputed tax, which the respondent did not oppose, the matter was remanded to the respondent for fresh adjudication after providing an opportunity of hearing. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
