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...
GST registration cancelled for non-compliance may be considered for revocation where pending returns are filed, tax liabilities are paid and late fees are deposited. Filing returns shortly after cancellation supports fresh consideration because permanent cancellation can restrict the taxpayer's ability to conduct business. Revocation applications should be assessed by the competent authority after compliance with return-filing, tax-payment and late-fee requirements. The appellate and revocation-rejection orders were set aside, and the revocation application was remitted for fresh consideration within two months.
GST registration cancelled for non-compliance may be considered for revocation where pending returns are filed, tax liabilities are paid and late fees are deposited. Filing returns shortly after cancellation supports fresh consideration because permanent cancellation can restrict the taxpayer's ability to conduct business. Revocation applications should be assessed by the competent authority after compliance with return-filing, tax-payment and late-fee requirements. The appellate and revocation-rejection orders were set aside, and the revocation application was remitted for fresh consideration within two months.
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