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...
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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