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...
Cancellation of petitioner’s GST registration - fraudulent purchase - The High Court quashed the Show Cause notice (SCN) which proposed to cancel the petitioner's GST registration on the ground that the SCN lacked clear allegations and reasons, failed to meet the requisite standard, and did not specify a date or time for a personal hearing, denying the petitioner an opportunity to be heard.
Cancellation of petitioner’s GST registration - fraudulent purchase - The High Court quashed the Show Cause notice (SCN) which proposed to cancel the petitioner's GST registration on the ground that the SCN lacked clear allegations and reasons, failed to meet the requisite standard, and did not specify a date or time for a personal hearing, denying the petitioner an opportunity to be heard.
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