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...
Cancellation of registration of the petitioner - The High court acknowledges the serious consequences of registration cancellation and considers the petitioner's medical condition during the relevant period. Given that the petitioner deposited all pending GST amounts along with late fees and interest, the court directs the respondents to restore the petitioner's GST license within ten days from the date of the order.
Cancellation of registration of the petitioner - The High court acknowledges the serious consequences of registration cancellation and considers the petitioner's medical condition during the relevant period. Given that the petitioner deposited all pending GST amounts along with late fees and interest, the court directs the respondents to restore the petitioner's GST license within ten days from the date of the order.
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