Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
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 allowed the writ petition, holding the adjudication order to be a non-speaking order lacking application of mind; the authority had merely rejected the petitioner's reply as "not satisfactory" without addressing the grounds raised. The petition was remitted for de novo adjudication of the show-cause notice under section 74 of the GST Act, with directions that the Assistant Commissioner of State Tax decide the matter on merits, independently and after appreciating the petitioner's contentions, and without being influenced by an earlier advance ruling rendered to a related proprietor which was not challenged. The petition stands allowed by way of remand.
The HC allowed the writ petition, holding the adjudication order to be a non-speaking order lacking application of mind; the authority had merely rejected the petitioner's reply as "not satisfactory" without addressing the grounds raised. The petition was remitted for de novo adjudication of the show-cause notice under section 74 of the GST Act, with directions that the Assistant Commissioner of State Tax decide the matter on merits, independently and after appreciating the petitioner's contentions, and without being influenced by an earlier advance ruling rendered to a related proprietor which was not challenged. The petition stands allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
