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...
Imposition of GST and penalty - transfer of goods - transfer of consignment only for “demo approval” - section 7 of IGST Act - Since the impugned order is a non-speaking one, matter restored back.
Imposition of GST and penalty - transfer of goods - transfer of consignment only for “demo approval” - section 7 of IGST Act - Since the impugned order is a non-speaking one, matter restored back.
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