Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere "technical" quantification-consequence: appellate order set aside and matter remitted. Natural justice and disclosure: where the notice relies on GST back-office data within tax authorities' special knowledge, the assessee must be afforded access and an effective opportunity to meet the case-consequence: fresh show-cause/adjudication directed with necessary disclosure and hearing; limitation cannot be raised later unless available at initial notice. - HC
Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere "technical" quantification-consequence: appellate order set aside and matter remitted. Natural justice and disclosure: where the notice relies on GST back-office data within tax authorities' special knowledge, the assessee must be afforded access and an effective opportunity to meet the case-consequence: fresh show-cause/adjudication directed with necessary disclosure and hearing; limitation cannot be raised later unless available at initial notice. - HC
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