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...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Where a statutory appeal lay before the GST Appellate Tribunal and the Tribunal had been constituted, the High Court declined to examine the merits and directed the petitioner to pursue that appellate remedy. As the writ petition had been prosecuted bona fide before the wrong forum, the Court protected the petitioner on limitation for appeals filed within the time granted, continued the existing interim protection for the limited period specified or until disposal of the stay application, and left all merits open for the Tribunal.
Where a statutory appeal lay before the GST Appellate Tribunal and the Tribunal had been constituted, the High Court declined to examine the merits and directed the petitioner to pursue that appellate remedy. As the writ petition had been prosecuted bona fide before the wrong forum, the Court protected the petitioner on limitation for appeals filed within the time granted, continued the existing interim protection for the limited period specified or until disposal of the stay application, and left all merits open for the Tribunal.
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