Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Anti-profiteering proceedings may extend beyond the original complaint where the DGAP report warrants reconsideration, and Rule 133(4) supports further inquiry into wider products; the objection to jurisdiction was rejected. Omission of the rules constituting the former authority did not extinguish pending proceedings or prior orders, since the statutory anti-profiteering scheme continued through successor forums. The prescribed decision timeline was held directory, so delay did not bar the matter. The supplier was found to have failed to pass on a GST rate reduction by commensurate price reduction, and benefit had to reach each recipient. Interest and penalty were not imposed for the pre-amendment period because those provisions were introduced later.
Anti-profiteering proceedings may extend beyond the original complaint where the DGAP report warrants reconsideration, and Rule 133(4) supports further inquiry into wider products; the objection to jurisdiction was rejected. Omission of the rules constituting the former authority did not extinguish pending proceedings or prior orders, since the statutory anti-profiteering scheme continued through successor forums. The prescribed decision timeline was held directory, so delay did not bar the matter. The supplier was found to have failed to pass on a GST rate reduction by commensurate price reduction, and benefit had to reach each recipient. Interest and penalty were not imposed for the pre-amendment period because those provisions were introduced later.
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