Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer's reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST/CGST demand with interest and penalty was set aside and the matter was remitted for fresh adjudication on merits, conditional upon the taxpayer depositing 50% of the disputed tax within 30 days, with any prior recovery to be adjusted towards such pre-deposit. - HC
The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer's reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST/CGST demand with interest and penalty was set aside and the matter was remitted for fresh adjudication on merits, conditional upon the taxpayer depositing 50% of the disputed tax within 30 days, with any prior recovery to be adjusted towards such pre-deposit. - HC
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