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...
Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central Excise, Belapur, was in breach of the principles of natural justice. It noted discrepancies in the scheduling of personal hearings and the delayed service of the order on the petitioner. Considering these factors, the High Court quashed the impugned order and remanded the proceedings to the respondent for fresh orders.
Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central Excise, Belapur, was in breach of the principles of natural justice. It noted discrepancies in the scheduling of personal hearings and the delayed service of the order on the petitioner. Considering these factors, the High Court quashed the impugned order and remanded the proceedings to the respondent for fresh orders.
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