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Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The HC held that the impugned order was passed in violation of principles of natural justice and Section 75(4) of the GST Act because no personal hearing was afforded to the petitioner. The court quashed the impugned order insofar as it adjudicated the petitioner's claim for input tax credit purportedly barred by limitation under Section 16(4) CGST Act, 2017, set aside the impugned order dated 13.04.2024, and remitted the matter to the respondent for fresh consideration. The petitioner is to be afforded an opportunity of personal hearing and permitted to establish the claim on merits. Petition disposed of by way of remand.
The HC held that the impugned order was passed in violation of principles of natural justice and Section 75(4) of the GST Act because no personal hearing was afforded to the petitioner. The court quashed the impugned order insofar as it adjudicated the petitioner's claim for input tax credit purportedly barred by limitation under Section 16(4) CGST Act, 2017, set aside the impugned order dated 13.04.2024, and remitted the matter to the respondent for fresh consideration. The petitioner is to be afforded an opportunity of personal hearing and permitted to establish the claim on merits. Petition disposed of by way of remand.
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