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...
Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - failure to submit GST returns for a continuous period of six months - Despite the dismissal of the appeal on limitation grounds, the Court asserted its jurisdiction to review the original authority's decision. Recognizing the petitioner's genuine reasons and societal contributions, the Court set aside the cancellation order, directing the authority to reconsider the revocation request with reasonable opportunity for the petitioner.
Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - failure to submit GST returns for a continuous period of six months - Despite the dismissal of the appeal on limitation grounds, the Court asserted its jurisdiction to review the original authority's decision. Recognizing the petitioner's genuine reasons and societal contributions, the Court set aside the cancellation order, directing the authority to reconsider the revocation request with reasonable opportunity for the petitioner.
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