Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
The HC held that an adjudication order cannot confirm a demand that is not aligned with the show cause notice, as Section 75(7) requires the order to stay within the scope of the notice. On comparison, the notice and the order related to the same tax period and GST registration, yet the confirmed demand appeared inconsistent with the proposal in the notice. The impugned order was therefore quashed, and the matter was remitted for fresh adjudication on merits, with liberty to issue a corrigendum and proceed after obtaining the petitioner's response.
The HC held that an adjudication order cannot confirm a demand that is not aligned with the show cause notice, as Section 75(7) requires the order to stay within the scope of the notice. On comparison, the notice and the order related to the same tax period and GST registration, yet the confirmed demand appeared inconsistent with the proposal in the notice. The impugned order was therefore quashed, and the matter was remitted for fresh adjudication on merits, with liberty to issue a corrigendum and proceed after obtaining the petitioner's response.
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