Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The HC dismissed the appeal as time-barred but allowed the petition insofar as the impugned adjudication order violated Section 75(7) of the Goods and Services Tax Act, 2017 by confirming a demand (Rs. 6,52,259.04) exceeding the amount and grounds specified in the show-cause notice (Rs. 2,34,626.52). The court held the defect as substantive and not cured by mere indication of a reply date where the petitioner pleaded non-receipt of the notice. The adjudication order was set aside and the matter remitted to Respondent No.4 for issuance of fresh hearing opportunity, consideration of the petitioner's response, and passing of a fresh order strictly in accordance with law.
The HC dismissed the appeal as time-barred but allowed the petition insofar as the impugned adjudication order violated Section 75(7) of the Goods and Services Tax Act, 2017 by confirming a demand (Rs. 6,52,259.04) exceeding the amount and grounds specified in the show-cause notice (Rs. 2,34,626.52). The court held the defect as substantive and not cured by mere indication of a reply date where the petitioner pleaded non-receipt of the notice. The adjudication order was set aside and the matter remitted to Respondent No.4 for issuance of fresh hearing opportunity, consideration of the petitioner's response, and passing of a fresh order strictly in accordance with law.
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