Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
A writ petition may be entertained against an appealable GST order when the appellate tribunal is not functional, but only to prevent a litigant from being left remediless. Once the GST Appellate Tribunal became functional and the appeal period was specifically notified, the dispute had to be pursued before that statutory forum. The earlier non-availability of the tribunal did not waive the mandatory pre-deposit required for an appeal under Section 112(8), and the writ court could not permit circumvention of that condition. The petitioner was directed to file an appeal before the GSTAT within the notified timeline after making the requisite deposit, with the merits of the first appellate order left open.
A writ petition may be entertained against an appealable GST order when the appellate tribunal is not functional, but only to prevent a litigant from being left remediless. Once the GST Appellate Tribunal became functional and the appeal period was specifically notified, the dispute had to be pursued before that statutory forum. The earlier non-availability of the tribunal did not waive the mandatory pre-deposit required for an appeal under Section 112(8), and the writ court could not permit circumvention of that condition. The petitioner was directed to file an appeal before the GSTAT within the notified timeline after making the requisite deposit, with the merits of the first appellate order left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
