Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Adjudicatory treatment of tax liability for parking services must account for material documentary evidence and permit post decisional remedy: where an order rejected a claim that the petitioner acted for a municipal corporation because no Agreement was on file, the court granted liberty to tender supporting documents and required the proper officer to grant a post decisional hearing and decide thereafter; the impugned order was temporar ily held in abeyance and related garnishee proceedings stayed subject to strict filing and decision timetables, and the authority may record supplementary reasons if unconvinced.
Adjudicatory treatment of tax liability for parking services must account for material documentary evidence and permit post decisional remedy: where an order rejected a claim that the petitioner acted for a municipal corporation because no Agreement was on file, the court granted liberty to tender supporting documents and required the proper officer to grant a post decisional hearing and decide thereafter; the impugned order was temporar ily held in abeyance and related garnishee proceedings stayed subject to strict filing and decision timetables, and the authority may record supplementary reasons if unconvinced.
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