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...
Show cause notices in FORM GST DRC-01 and demand orders in FORM GST DRC-07 issued under the Haryana GST regime must now be additionally intimated by registered or speed post with acknowledgement due, after service on the GST common portal, for intimation only. The notice or order remains deemed received on the portal date under Section 169. Jurisdictional Proper Officers must send the post intimation within 15 days, maintain dispatch registers ward-wise, and the district Deputy Commissioner must supervise and countersign those registers monthly. The instruction applies from 1 June 2026 and supersedes the earlier instruction.
Show cause notices in FORM GST DRC-01 and demand orders in FORM GST DRC-07 issued under the Haryana GST regime must now be additionally intimated by registered or speed post with acknowledgement due, after service on the GST common portal, for intimation only. The notice or order remains deemed received on the portal date under Section 169. Jurisdictional Proper Officers must send the post intimation within 15 days, maintain dispatch registers ward-wise, and the district Deputy Commissioner must supervise and countersign those registers monthly. The instruction applies from 1 June 2026 and supersedes the earlier instruction.
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