MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Condonation of delay in receipt of export remittance under the CGST framework requires a reasoned order and opportunity for hearing; a mere communication or intimation cannot substitute for an order. The impugned communication purportedly rejecting the petitioner's representation was not a reasoned order and no hearing was afforded. The matter is remitted to the competent commissioner to reconsider the condonation request afresh, afford the petitioner an opportunity to be heard, and pass a reasoned decision addressing the grounds raised by the petitioner.
Condonation of delay in receipt of export remittance under the CGST framework requires a reasoned order and opportunity for hearing; a mere communication or intimation cannot substitute for an order. The impugned communication purportedly rejecting the petitioner's representation was not a reasoned order and no hearing was afforded. The matter is remitted to the competent commissioner to reconsider the condonation request afresh, afford the petitioner an opportunity to be heard, and pass a reasoned decision addressing the grounds raised by the petitioner.
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