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...
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HC remanded the matter to the adjudicating authority, setting aside the impugned order and directing fresh adjudication because the petitioner was not afforded audi alteram partem due to failure to file a reply to the show cause notice. The Court found a breach of natural justice and required that the adjudicator afford the petitioner an opportunity to be heard and decide the matter on merits. Remand is conditional on the petitioner depositing Rs.25,000 with the Delhi GST Department as costs for delay. The writ petition is disposed of accordingly, with directions for expeditious re-adjudication consistent with principles of fair hearing.
HC remanded the matter to the adjudicating authority, setting aside the impugned order and directing fresh adjudication because the petitioner was not afforded audi alteram partem due to failure to file a reply to the show cause notice. The Court found a breach of natural justice and required that the adjudicator afford the petitioner an opportunity to be heard and decide the matter on merits. Remand is conditional on the petitioner depositing Rs.25,000 with the Delhi GST Department as costs for delay. The writ petition is disposed of accordingly, with directions for expeditious re-adjudication consistent with principles of fair hearing.
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