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 GST registration of petitioner - The petitioner contended that they were not served the notices and thus were unable to reply, resulting in ex-parte demands being raised against them. The High Court found merit in the petitioner's argument regarding the lack of access to the notices and set aside the impugned orders, remitting the matter for re-adjudication. The court emphasized the importance of providing opportunities for parties to be heard and directed the petitioner to file a reply within two weeks, with the matter to be re-adjudicated by the Proper Officer in accordance with the law.
Cancellation of GST registration of petitioner - The petitioner contended that they were not served the notices and thus were unable to reply, resulting in ex-parte demands being raised against them. The High Court found merit in the petitioner's argument regarding the lack of access to the notices and set aside the impugned orders, remitting the matter for re-adjudication. The court emphasized the importance of providing opportunities for parties to be heard and directed the petitioner to file a reply within two weeks, with the matter to be re-adjudicated by the Proper Officer in accordance with the law.
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