Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
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The HC allowed the petition and held that the impugned adjudication violated Section 75(7) of the GST Act by confirming a demand exceeding the amount and grounds specified in the show-cause notice. The court quashed the order insofar as it purported to levy tax, interest and penalty beyond the Rs. 2,10,04,200 specified in the notice, and declared the enhanced demand of Rs. 3,04,55,800 unsustainable. The matter was remitted for fresh adjudication, if any, confined strictly to the amount and grounds articulated in the original notice; any fresh demand must comply with the statutory limits prescribed by Section 75(7).
The HC allowed the petition and held that the impugned adjudication violated Section 75(7) of the GST Act by confirming a demand exceeding the amount and grounds specified in the show-cause notice. The court quashed the order insofar as it purported to levy tax, interest and penalty beyond the Rs. 2,10,04,200 specified in the notice, and declared the enhanced demand of Rs. 3,04,55,800 unsustainable. The matter was remitted for fresh adjudication, if any, confined strictly to the amount and grounds articulated in the original notice; any fresh demand must comply with the statutory limits prescribed by Section 75(7).
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