Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The HC held that proceedings under s.74 of the UPGST/CGST Act were initiated against the petitioner following a survey that disclosed discrepancies, and an ex parte order fixed evaded sales and corresponding tax, interest and penalty without affording the petitioner a hearing on purchases, thereby violating principles of natural justice. The impugned order's fixation of evaded sales in excess of evaded purchases lacked reasoned justification and was arbitrary. Consequently, the HC quashed the impugned orders and remitted the matter for fresh consideration consistent with statutory mandate and audi alteram partem, directing reconsideration of determination of purchases, evaded turnover and resultant liabilities.
The HC held that proceedings under s.74 of the UPGST/CGST Act were initiated against the petitioner following a survey that disclosed discrepancies, and an ex parte order fixed evaded sales and corresponding tax, interest and penalty without affording the petitioner a hearing on purchases, thereby violating principles of natural justice. The impugned order's fixation of evaded sales in excess of evaded purchases lacked reasoned justification and was arbitrary. Consequently, the HC quashed the impugned orders and remitted the matter for fresh consideration consistent with statutory mandate and audi alteram partem, directing reconsideration of determination of purchases, evaded turnover and resultant liabilities.
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