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...
Violation of principles of natural justice - Validity of demand of GST with interest u/s 73 - the Delhi High Court addressed the petitioner's challenge against the order disposing of a Show Cause Notice regarding a tax demand. It found fault with the manner in which the Proper Officer had handled the petitioner's detailed reply, noting a lack of proper consideration and justification for deeming it unsatisfactory. As a result, the court set aside the impugned order and directed the matter to be re-adjudicated, with the Proper Officer instructed to provide the petitioner with an opportunity to clarify and supplement their response.
Violation of principles of natural justice - Validity of demand of GST with interest u/s 73 - the Delhi High Court addressed the petitioner's challenge against the order disposing of a Show Cause Notice regarding a tax demand. It found fault with the manner in which the Proper Officer had handled the petitioner's detailed reply, noting a lack of proper consideration and justification for deeming it unsatisfactory. As a result, the court set aside the impugned order and directed the matter to be re-adjudicated, with the Proper Officer instructed to provide the petitioner with an opportunity to clarify and supplement their response.
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