Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an "additional" tab did not constitute valid service under the WBGST/CGST regime, and the petitioner was shown to have had sufficient cause for non-reply. The court declined to sustain any time-bar refusal and granted the petitioner a final opportunity to file a reply to the show-cause notice, directing fresh adjudication after affording the requisite opportunity of hearing; the petition was disposed accordingly.
The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an "additional" tab did not constitute valid service under the WBGST/CGST regime, and the petitioner was shown to have had sufficient cause for non-reply. The court declined to sustain any time-bar refusal and granted the petitioner a final opportunity to file a reply to the show-cause notice, directing fresh adjudication after affording the requisite opportunity of hearing; the petition was disposed accordingly.
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