Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
Rule 86A requires a meaningful pre-decisional opportunity before input tax credit is blocked. Where a claimant must produce records and substantiate the credit claim, a three-day notice is insufficient and reduces the hearing requirement to an empty formality. Administrative and quasi-judicial action must be right, just and fair, rather than arbitrary or oppressive; denial of fair hearing may render the action void from inception. The High Court quashed the blocking order and consequential actions, directed unblocking of the credit, and permitted fresh action only after an adequate opportunity to produce records and be heard.
Rule 86A requires a meaningful pre-decisional opportunity before input tax credit is blocked. Where a claimant must produce records and substantiate the credit claim, a three-day notice is insufficient and reduces the hearing requirement to an empty formality. Administrative and quasi-judicial action must be right, just and fair, rather than arbitrary or oppressive; denial of fair hearing may render the action void from inception. The High Court quashed the blocking order and consequential actions, directed unblocking of the credit, and permitted fresh action only after an adequate opportunity to produce records and be heard.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
