Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
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HC examined the challenge to a SCN issued u/s 74 of the CGST Act for recovery of tax, interest and penalty, where the petitioner contended absence of allegations of fraud and non-fulfilment of statutory ingredients. HC reiterated that though writ jurisdiction under Art. 226 can be invoked even at the SCN stage, such interference is warranted only when the notice is shown to be null for want of jurisdiction or issued by an incompetent authority. Finding no inherent lack of jurisdiction or incompetence in the issuing authority, HC declined to entertain the petition against the SCN. Petition was disposed of, granting petitioner up to 15 days to file reply, and directing adjudication with due hearing.
HC examined the challenge to a SCN issued u/s 74 of the CGST Act for recovery of tax, interest and penalty, where the petitioner contended absence of allegations of fraud and non-fulfilment of statutory ingredients. HC reiterated that though writ jurisdiction under Art. 226 can be invoked even at the SCN stage, such interference is warranted only when the notice is shown to be null for want of jurisdiction or issued by an incompetent authority. Finding no inherent lack of jurisdiction or incompetence in the issuing authority, HC declined to entertain the petition against the SCN. Petition was disposed of, granting petitioner up to 15 days to file reply, and directing adjudication with due hearing.
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