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...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Inaction of the GST department in opening the portal qua the petitioner - transfer of registration of the dealer pursuant to the death of the proprietor of the firm - The respondents are directed to activate the common portal and allow the petitioner to upload the appropriate information in FORM REG- 16 within next 30 days. As soon as the information is provided, the GSTIN number of the transferee and the transferor shall be linked as per clause 3(b) of the Circular dated 28.03.2019 - HC
Inaction of the GST department in opening the portal qua the petitioner - transfer of registration of the dealer pursuant to the death of the proprietor of the firm - The respondents are directed to activate the common portal and allow the petitioner to upload the appropriate information in FORM REG- 16 within next 30 days. As soon as the information is provided, the GSTIN number of the transferee and the transferor shall be linked as per clause 3(b) of the Circular dated 28.03.2019 - HC
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