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    <title>Tax authority breached natural justice in rejecting zero-rating application; Court allows partial relief on remitting 20% disputed tax.</title>
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    <description>Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned order, found taxpayer&#039;s reply and documents were considered for most defects except two. For those two defects, court set aside impugned order subject to taxpayer remitting 20% of disputed tax demand and re-submitting relevant documents within 15 days. Tax authority directed to provide reasonable opportunity including personal hearing to taxpayer and pass fresh order within 3 months after receiving taxpayer&#039;s reply. Petition disposed.</description>
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    <pubDate>Thu, 22 Aug 2024 09:10:18 +0530</pubDate>
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      <title>Tax authority breached natural justice in rejecting zero-rating application; Court allows partial relief on remitting 20% disputed tax.</title>
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      <description>Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned order, found taxpayer&#039;s reply and documents were considered for most defects except two. For those two defects, court set aside impugned order subject to taxpayer remitting 20% of disputed tax demand and re-submitting relevant documents within 15 days. Tax authority directed to provide reasonable opportunity including personal hearing to taxpayer and pass fresh order within 3 months after receiving taxpayer&#039;s reply. Petition disposed.</description>
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      <pubDate>Thu, 22 Aug 2024 09:10:18 +0530</pubDate>
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