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...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
HC held that the appellate authority's suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section 107(11). Because the outer limitation for issuing a fresh show-cause has expired, the petitioner cannot be saddled with a new liability and the impugned demand is set aside. The respondents are directed to revise the demand in FORM GST APL-04 in accordance with this order and, insofar as discrepancy No. 4 engages Section 16(5), to grant the petitioner any entitled benefit. Petition disposed.
HC held that the appellate authority's suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section 107(11). Because the outer limitation for issuing a fresh show-cause has expired, the petitioner cannot be saddled with a new liability and the impugned demand is set aside. The respondents are directed to revise the demand in FORM GST APL-04 in accordance with this order and, insofar as discrepancy No. 4 engages Section 16(5), to grant the petitioner any entitled benefit. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
