Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Ex parte adjudication and appellate orders denying the taxpayer's claim of excess input tax credit were challenged for breach of natural justice and for proceeding despite the governing notifications being under consideration before the apex forum. Since the validity of the relevant notifications was sub judice and likely to affect the impugned proceedings, the matter required fresh consideration to avoid conflicting decisions and multiplicity of proceedings. The adjudication orders and the appellate order were set aside and the case was remitted to the adjudicating authority to pass a fresh order in accordance with law after the pending challenge to the notifications is disposed of. - HC
Ex parte adjudication and appellate orders denying the taxpayer's claim of excess input tax credit were challenged for breach of natural justice and for proceeding despite the governing notifications being under consideration before the apex forum. Since the validity of the relevant notifications was sub judice and likely to affect the impugned proceedings, the matter required fresh consideration to avoid conflicting decisions and multiplicity of proceedings. The adjudication orders and the appellate order were set aside and the case was remitted to the adjudicating authority to pass a fresh order in accordance with law after the pending challenge to the notifications is disposed of. - HC
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