Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Challenge to confirmation of GST tax demand with interest and penalty on the ground that the adjudication proceeded without a reply to the show-cause notice. The court held that where the taxpayer asserted bona fide and unavoidable reasons constituting sufficient cause for not filing a reply, a justice-oriented approach warranted one further opportunity to contest on merits; accordingly, the adjudication order under s.73 and the appellate order under s.107 were set aside and the matter was remitted for fresh consideration from the stage of filing reply to the show-cause notice, subject to payment of costs to the Legal Services Authority. - HC
Challenge to confirmation of GST tax demand with interest and penalty on the ground that the adjudication proceeded without a reply to the show-cause notice. The court held that where the taxpayer asserted bona fide and unavoidable reasons constituting sufficient cause for not filing a reply, a justice-oriented approach warranted one further opportunity to contest on merits; accordingly, the adjudication order under s.73 and the appellate order under s.107 were set aside and the matter was remitted for fresh consideration from the stage of filing reply to the show-cause notice, subject to payment of costs to the Legal Services Authority. - HC
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