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...
No exemption from the statutory pre-deposit is available when filing a GST appeal merely because tax was paid during adjudication or because penalty is disputed. Whether the tax or penalty was correctly imposed, including the effect of payment made during adjudication on penalty liability, is a merits issue for the appellate authority and cannot by itself justify dispensing with the mandatory deposit. The writ petition was disposed of on that footing, leaving the taxpayer to pursue the appeal only with the prescribed pre-deposit.
No exemption from the statutory pre-deposit is available when filing a GST appeal merely because tax was paid during adjudication or because penalty is disputed. Whether the tax or penalty was correctly imposed, including the effect of payment made during adjudication on penalty liability, is a merits issue for the appellate authority and cannot by itself justify dispensing with the mandatory deposit. The writ petition was disposed of on that footing, leaving the taxpayer to pursue the appeal only with the prescribed pre-deposit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
