The issue was whether failure to reply justified confirmation of demand. The Court held that proper adjudication required a response and remitted the matter with conditions.
Dispute on ITC mismatch between returns was remitted after ex-parte order, allowing reconciliation upon 10% pre-deposit. Key takeaway: reconciliation issues must be examined with proper hearing.
The Court held that Rule 86A applies only when the assessee fraudulently avails ITC. Since the allegation concerned the recipient’s ITC, the notice was without jurisdiction and was set aside.
The High Court quashed assessment and penalty orders after finding notices were sent to an incorrect email address. It held that improper service denied the taxpayer a fair hearing, violating natural justice. The case underscores the necessity of valid notice for lawful proceedings.
The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matter for fresh consideration with an opportunity to respond.
The High Court followed its earlier ruling that interconnect service charges are not taxable as royalty. The Revenues appeal was dismissed due to lack of merit and binding precedent.
he Court declined to examine merits as the petitioner did not file a reply to the impugned communication. It directed submission of response and continuation of proceedings.
Karnataka High Court declines writ on pension, arrears and leave claims of retired tax official, holds service matters must first go to CAT; liberty granted to approach appropriate forum.
Karnataka High Court sets aside rejection of business loss for violation of natural justice due to denial of personal hearing; remands for fresh adjudication, other findings remain intact.
Karnataka High Court rejects Revenues appeal, holds Sec 69A addition unsustainable where cash source explained with evidence; human conduct theory cannot replace proof, penalty also quashed.
