Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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...
Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law.
Improper service of a show cause notice and denial of personal hearing vitiated the adjudication and consequential recovery notice. The High Court found that the notice was not served at the registered address or registered e-mail ID reflected in the GST records, and the respondents could not show where it had been sent. Because an adverse order was passed without giving the petitioner an opportunity to be heard, the proceedings breached natural justice. The impugned adjudication order and recovery notice were quashed, and the matter was remitted for fresh notice, hearing, and a speaking order in accordance with law.
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