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 held that the tax and penalty demand under s.73 of the GST Act was illegally enhanced from Rs. 5,11,145.80 in the SCN to Rs. 38,60,604/- in the impugned order, in contravention of s.75(7), which bars adjudication beyond the scope and quantum specified in the SCN. Relying on a prior Division Bench ruling on identical facts, the HC reiterated that absence of proper opportunity, coupled with an excessive demand beyond the SCN, vitiates the adjudication. Finding the impugned orders unsustainable in law, the HC quashed the demand and consequential orders in their entirety. The writ petition filed by M/s X was accordingly allowed, with liberty to the department, if so advised, to proceed strictly in accordance with law and within the limits of the original SCN.
HC held that the tax and penalty demand under s.73 of the GST Act was illegally enhanced from Rs. 5,11,145.80 in the SCN to Rs. 38,60,604/- in the impugned order, in contravention of s.75(7), which bars adjudication beyond the scope and quantum specified in the SCN. Relying on a prior Division Bench ruling on identical facts, the HC reiterated that absence of proper opportunity, coupled with an excessive demand beyond the SCN, vitiates the adjudication. Finding the impugned orders unsustainable in law, the HC quashed the demand and consequential orders in their entirety. The writ petition filed by M/s X was accordingly allowed, with liberty to the department, if so advised, to proceed strictly in accordance with law and within the limits of the original SCN.
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