Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
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Allegations that the taxpayers failed to produce documents showing inward movement of goods, and thus wrongly availed and passed on input tax credit, led to proceedings under the GST penalty provisions. The Court noted the grievance that the replies had not been considered in the impugned order, raising a natural justice concern. Recording the taxpayers' undertaking to deposit 10% of the disputed tax, the Court remitted the matters for fresh adjudication on merits, directed filing of replies with supporting documents, and ordered that the bank attachment be lifted on compliance.
Allegations that the taxpayers failed to produce documents showing inward movement of goods, and thus wrongly availed and passed on input tax credit, led to proceedings under the GST penalty provisions. The Court noted the grievance that the replies had not been considered in the impugned order, raising a natural justice concern. Recording the taxpayers' undertaking to deposit 10% of the disputed tax, the Court remitted the matters for fresh adjudication on merits, directed filing of replies with supporting documents, and ordered that the bank attachment be lifted on compliance.
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