Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
The dominant issue was whether the GST demand order and subsequent rectification rejection were vitiated for breach of natural justice due to non-consideration of the taxpayer's reply to the show cause notice. The Court found that the reply had been sent and uploaded prior to adjudication, yet the demand was raised mechanically without dealing with the reply, denying a proper opportunity of hearing; consequently, the demand order was set aside and the matter remanded to the adjudicating authority for fresh consideration. The rectification rejection was also set aside as it flowed from the defective original order. - HC
The dominant issue was whether the GST demand order and subsequent rectification rejection were vitiated for breach of natural justice due to non-consideration of the taxpayer's reply to the show cause notice. The Court found that the reply had been sent and uploaded prior to adjudication, yet the demand was raised mechanically without dealing with the reply, denying a proper opportunity of hearing; consequently, the demand order was set aside and the matter remanded to the adjudicating authority for fresh consideration. The rectification rejection was also set aside as it flowed from the defective original order. - HC
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