Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Payment of the demanded tax, penalty and fine in GST detention and confiscation proceedings did not dispense with the proper officer's duty to adjudicate the show cause notice by a formal, reasoned order. The Court held that consideration of the taxpayer's reply and issuance of a speaking order are part of natural justice and necessary to preserve the statutory appellate remedy. Because the release order did not amount to final adjudication and no reasoned order had been passed, the penalty order could not stand and was set aside. Liberty was granted to pass a fresh speaking order after personal hearing and complete the statutory summary.
Payment of the demanded tax, penalty and fine in GST detention and confiscation proceedings did not dispense with the proper officer's duty to adjudicate the show cause notice by a formal, reasoned order. The Court held that consideration of the taxpayer's reply and issuance of a speaking order are part of natural justice and necessary to preserve the statutory appellate remedy. Because the release order did not amount to final adjudication and no reasoned order had been passed, the penalty order could not stand and was set aside. Liberty was granted to pass a fresh speaking order after personal hearing and complete the statutory summary.
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