Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
The HC held that the impugned order and show cause notice issued under Section 74 of the Gujarat GST Act were without jurisdiction and violated principles of natural justice, as no personal hearing was granted before raising the demand. The court found failure to consider the petitioner's reply and absence of opportunity for hearing contravened Section 75(4) of the GST Act. Relying on precedent affirming the necessity of a proper personal hearing, the HC quashed and set aside the original order. The matter was remanded to the respondent authority for issuance of a fresh de novo order after affording the petitioner a valid personal hearing in compliance with statutory requirements. The petition was allowed by way of remand.
The HC held that the impugned order and show cause notice issued under Section 74 of the Gujarat GST Act were without jurisdiction and violated principles of natural justice, as no personal hearing was granted before raising the demand. The court found failure to consider the petitioner's reply and absence of opportunity for hearing contravened Section 75(4) of the GST Act. Relying on precedent affirming the necessity of a proper personal hearing, the HC quashed and set aside the original order. The matter was remanded to the respondent authority for issuance of a fresh de novo order after affording the petitioner a valid personal hearing in compliance with statutory requirements. The petition was allowed by way of remand.
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