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...
Section 75(4) requires a personal hearing where an adverse decision is contemplated, and a show-cause notice for short-paid GST indicates such contemplation without requiring a separate written request. An assessment order issued without considering the taxpayer's reply, despite the reply and hearing request being on record, reflects non-application of mind. The assessment order was set aside, with fresh proceedings permitted from consideration of the reply after granting a personal hearing in accordance with law. Exemplary costs were directed against the respondent authority for treating the matter as though no reply had been filed.
Section 75(4) requires a personal hearing where an adverse decision is contemplated, and a show-cause notice for short-paid GST indicates such contemplation without requiring a separate written request. An assessment order issued without considering the taxpayer's reply, despite the reply and hearing request being on record, reflects non-application of mind. The assessment order was set aside, with fresh proceedings permitted from consideration of the reply after granting a personal hearing in accordance with law. Exemplary costs were directed against the respondent authority for treating the matter as though no reply had been filed.
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