Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Validity of show cause notice challenging GST levy on educational activities was contested; the adjudicatory order issued during pendency of an interim order was set aside, and the matter remitted to the stage of reply to the show cause notice, permitting the petitioner to file a reply. The adjudicating authority is directed to consider the legal position advanced by the petitioner when proceeding further. All substantive contentions on merits have been left open for fresh consideration upon re-adjudication.
Validity of show cause notice challenging GST levy on educational activities was contested; the adjudicatory order issued during pendency of an interim order was set aside, and the matter remitted to the stage of reply to the show cause notice, permitting the petitioner to file a reply. The adjudicating authority is directed to consider the legal position advanced by the petitioner when proceeding further. All substantive contentions on merits have been left open for fresh consideration upon re-adjudication.
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