Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
