Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Page of 4809
Press 'Enter' after typing page number.
1381 to 1400 of 96174 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
