Allow deduction under s.36(1)(vii) for accounting write-offs; delete s.36(1)(iii) disallowances on business interest including advances to related ent...
Assessee entitled to depreciation on slump-sale goodwill; s.43(1)/43(6 explanations inapplicable; goodwill and non-compete amortisation treated as non...
The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects.
The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects.
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