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...
GST writ jurisdiction ordinarily does not displace the statutory appellate remedy where a demand dispute requires examination of contested evidence. The text identifies alleged suppressed sales, applicable tax rates, and reconciliation of bank deposits, returns and seized records as factual matters unsuitable for determination under Article 226. It further distinguishes cases involving pure questions of law. Authorisation of an inspection is described as distinct from adjudicatory functions; without material establishing bias, an officer's later appellate role does not itself demonstrate denial of natural justice, lack of authority or jurisdictional error. The stated result is that the writ challenge was dismissed, leaving the taxpayer to pursue the GST appellate remedy.
GST writ jurisdiction ordinarily does not displace the statutory appellate remedy where a demand dispute requires examination of contested evidence. The text identifies alleged suppressed sales, applicable tax rates, and reconciliation of bank deposits, returns and seized records as factual matters unsuitable for determination under Article 226. It further distinguishes cases involving pure questions of law. Authorisation of an inspection is described as distinct from adjudicatory functions; without material establishing bias, an officer's later appellate role does not itself demonstrate denial of natural justice, lack of authority or jurisdictional error. The stated result is that the writ challenge was dismissed, leaving the taxpayer to pursue the GST appellate remedy.
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