Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Where a show cause notice was uploaded on the GST portal's "Additional Notices Tab" before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. - HC
Where a show cause notice was uploaded on the GST portal's "Additional Notices Tab" before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. - HC
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