Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Appellate enhancement of petitioner's taxable-turnover without prior notice breached natural justice because the turnover issue was not raised by the adjudicating authority and thus was not before the appellate forum; applying the second proviso to section 107(11) (Act of 2017), the appellate addition cannot stand-consequence: that portion is set aside and remitted. The appellate authority also failed to apply its mind by mechanically relying on a figure from GSTR-3B without considering corrected figures in GSTR-9/GSTR-9C; consequence: the matter is remanded for fresh consideration after affording the petitioner an opportunity to be heard. - HC
Appellate enhancement of petitioner's taxable-turnover without prior notice breached natural justice because the turnover issue was not raised by the adjudicating authority and thus was not before the appellate forum; applying the second proviso to section 107(11) (Act of 2017), the appellate addition cannot stand-consequence: that portion is set aside and remitted. The appellate authority also failed to apply its mind by mechanically relying on a figure from GSTR-3B without considering corrected figures in GSTR-9/GSTR-9C; consequence: the matter is remanded for fresh consideration after affording the petitioner an opportunity to be heard. - HC
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