Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
Service of GST notices through the common portal after cancellation of registration was treated as effective for the proceedings discussed, but the Court found that an ex parte assessment made without giving the taxpayer the hearing required under Section 75(4) and the principles of natural justice could not stand. The assessment order and consequential recovery proceedings were quashed. The department was left free to recommence the matter in accordance with law after obtaining the taxpayer's reply to the show-cause notice and granting a personal hearing.
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