Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
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