Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Recovery proceedings under s.73 of the GST Act were challenged on the ground that no opportunity of hearing was afforded and the impugned orders reflected non-application of mind. Applying the principle that an order passed without due application of mind is arbitrary and fails the Article 14 test, and noting the breach of natural justice, the Court held the recovery action legally unsustainable; consequently, the impugned orders were quashed and the writ petition was allowed. - HC
Recovery proceedings under s.73 of the GST Act were challenged on the ground that no opportunity of hearing was afforded and the impugned orders reflected non-application of mind. Applying the principle that an order passed without due application of mind is arbitrary and fails the Article 14 test, and noting the breach of natural justice, the Court held the recovery action legally unsustainable; consequently, the impugned orders were quashed and the writ petition was allowed. - HC
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