https://www.taxtmi.com/caselaws?id=293955 The court upheld the liability of a Direct to Home broadcasting services company to pay value-added tax on goods provided to customers without charge but found the penalty imposition erroneous. It noted that penalty proceedings lacked adherence to principles of natural justice, emphasizing the need for procedural fairness. Despite confirming the tax liability, the court set aside the penalties due to procedural irregularities and insufficient opportunity for the company to present its case, highlighting the importance of upholding principles of natural justice in such proceedings. en-us Tue, 05 Jan 2021 00:00:00 +0530 Thu, 11 Mar 2021 09:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293955 The court upheld the liability of a Direct to Home broadcasting services company to pay value-added tax on goods provided to customers without charge but found the penalty imposition erroneous. It noted that penalty proceedings lacked adherence to principles of natural justice, emphasizing the need for procedural fairness. Despite confirming the tax liability, the court set aside the penalties due to procedural irregularities and insufficient opportunity for the company to present its case, highlighting the importance of upholding principles of natural justice in such proceedings. Case-Laws VAT and Sales Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293955