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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...
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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 allowed the writ petitions and quashed and set aside the impugned show-cause notices issued to the petitioners dated 13.02.2025 and 23.05.2025. The court held the notices under Rule 4(2) read with s.31 of the GVAT Act lacked any communicated opinion or tangible material evidencing turnover escaping assessment, amounting to impermissible reopening and review in the absence of cogent grounds; further the reassessment demands were time-barred under the statutory eight-year limitation. Separately, provisions conferring unfettered discretion (notably s.6 and the exemption in s.22) were declared constitutionally invalid for constituting uncanalised, arbitrary delegation of taxing power without guiding principles or safeguards.
The HC allowed the writ petitions and quashed and set aside the impugned show-cause notices issued to the petitioners dated 13.02.2025 and 23.05.2025. The court held the notices under Rule 4(2) read with s.31 of the GVAT Act lacked any communicated opinion or tangible material evidencing turnover escaping assessment, amounting to impermissible reopening and review in the absence of cogent grounds; further the reassessment demands were time-barred under the statutory eight-year limitation. Separately, provisions conferring unfettered discretion (notably s.6 and the exemption in s.22) were declared constitutionally invalid for constituting uncanalised, arbitrary delegation of taxing power without guiding principles or safeguards.
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