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 quashed the impugned order dated 14.08.2025, issued under section 73 for the tax period April 2020-March 2021, holding it arbitrary and in manifest violation of the principles of natural justice. The court observed the order followed a SCN in GST DRC-01 but lacked reasons and denied fair hearing. The matter is remitted to the respondent for de novo adjudication on merits, with a direction to afford the petitioner an opportunity of hearing before passing any fresh order. The respondent shall complete the reassessment and pass a reasoned order within six weeks of receipt of this judgment. The petition is disposed of by remand.
The HC quashed the impugned order dated 14.08.2025, issued under section 73 for the tax period April 2020-March 2021, holding it arbitrary and in manifest violation of the principles of natural justice. The court observed the order followed a SCN in GST DRC-01 but lacked reasons and denied fair hearing. The matter is remitted to the respondent for de novo adjudication on merits, with a direction to afford the petitioner an opportunity of hearing before passing any fresh order. The respondent shall complete the reassessment and pass a reasoned order within six weeks of receipt of this judgment. The petition is disposed of by remand.
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