Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC held that the impugned assessment order confirming tax demand of Rs. 6,93,77,821/-, in excess of the sum of Rs. 2,49,63,816/- proposed in the show-cause notice, was contrary to s.75(7) KGST Act and violative of principles of natural justice. It observed that the authority could not travel beyond the quantification in the SCN and that the rectification application was wrongly rejected on jurisdictional grounds. Consequently, the HC set aside the impugned order-in-original and the consequential order (Annexures-A and A1) and remanded the matter to the jurisdictional authority (R-3) for fresh consideration and reassessment strictly in accordance with law, after affording due opportunity of hearing to the petitioner. The petition was allowed by way of remand.
The HC held that the impugned assessment order confirming tax demand of Rs. 6,93,77,821/-, in excess of the sum of Rs. 2,49,63,816/- proposed in the show-cause notice, was contrary to s.75(7) KGST Act and violative of principles of natural justice. It observed that the authority could not travel beyond the quantification in the SCN and that the rectification application was wrongly rejected on jurisdictional grounds. Consequently, the HC set aside the impugned order-in-original and the consequential order (Annexures-A and A1) and remanded the matter to the jurisdictional authority (R-3) for fresh consideration and reassessment strictly in accordance with law, after affording due opportunity of hearing to the petitioner. The petition was allowed by way of remand.
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