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...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Departmental GSTAT appeals arising from appellate orders in DGGI matters adjudicated by a Common Adjudicating Authority must be reviewed separately for each taxable person or noticee by that person's jurisdictional CGST Principal Commissioner or Commissioner. The Commissionerate having jurisdiction over the Common Adjudicating Authority must receive the appellate order, obtain DGGI inputs where required, and circulate recommendations to the relevant jurisdictional Commissionerates. Where an appeal is warranted, the reviewing authority may authorise a subordinate officer to file and pursue it. Separate appeals must be filed by each noticee's jurisdictional Commissionerate before the GSTAT Bench with territorial jurisdiction over that noticee, with subsequent intimation to the Commissionerate of the Common Adjudicating Authority.
Departmental GSTAT appeals arising from appellate orders in DGGI matters adjudicated by a Common Adjudicating Authority must be reviewed separately for each taxable person or noticee by that person's jurisdictional CGST Principal Commissioner or Commissioner. The Commissionerate having jurisdiction over the Common Adjudicating Authority must receive the appellate order, obtain DGGI inputs where required, and circulate recommendations to the relevant jurisdictional Commissionerates. Where an appeal is warranted, the reviewing authority may authorise a subordinate officer to file and pursue it. Separate appeals must be filed by each noticee's jurisdictional Commissionerate before the GSTAT Bench with territorial jurisdiction over that noticee, with subsequent intimation to the Commissionerate of the Common Adjudicating Authority.
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