Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The HC set aside the refund rejection order dated 11.3.2024 and allowed the petition. The court held the respondent's rejection constituted jurisdictional error and an impermissible time-barred re-assessment under the Act, noting deemed self-assessment under Section 29(3) and expiry of the five-year assessment period under Section 33. The HC directed respondents to admit and consider the petitioner's statutory VAT audit reports, TDS reconciliation, treasury vouchers, challans and certificates, and to process and grant the refund due for VAT years 2006-07 to 2013-14. The court also recorded that respondents' conduct amounted to vexatious and bad-faith litigation.
The HC set aside the refund rejection order dated 11.3.2024 and allowed the petition. The court held the respondent's rejection constituted jurisdictional error and an impermissible time-barred re-assessment under the Act, noting deemed self-assessment under Section 29(3) and expiry of the five-year assessment period under Section 33. The HC directed respondents to admit and consider the petitioner's statutory VAT audit reports, TDS reconciliation, treasury vouchers, challans and certificates, and to process and grant the refund due for VAT years 2006-07 to 2013-14. The court also recorded that respondents' conduct amounted to vexatious and bad-faith litigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
