Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The HC held that the impugned Order-in-Original and Order-in-Appeal were vitiated by breach of audi alteram partem and lack of proof of service, noting conflicting dates and adjournments contrary to the statutory regimen governing hearings. The Court found the petitioner was not afforded a fair hearing and that procedural irregularities (including multiple contrary issuance dates and absence of notice) rendered the proceedings invalid. The impugned orders are quashed and set aside, and the matter is remanded to the Adjudicating Authority for de novo adjudication in accordance with law after affording the Petitioner adequate opportunity of hearing. Petition allowed by way of remand.
The HC held that the impugned Order-in-Original and Order-in-Appeal were vitiated by breach of audi alteram partem and lack of proof of service, noting conflicting dates and adjournments contrary to the statutory regimen governing hearings. The Court found the petitioner was not afforded a fair hearing and that procedural irregularities (including multiple contrary issuance dates and absence of notice) rendered the proceedings invalid. The impugned orders are quashed and set aside, and the matter is remanded to the Adjudicating Authority for de novo adjudication in accordance with law after affording the Petitioner adequate opportunity of hearing. Petition allowed by way of remand.
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