Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay - Ultimately, the court grants relief to the petitioner, ensuring that they are not deprived of their statutory right to appeal. The court orders that the petitioner must be extended the benefit of stay on recovery proceedings, subject to certain conditions. However, the court also emphasizes that this relief is not open-ended, and the petitioner must file their appeal once the Appellate Tribunal is constituted and functional.
Maintainability of Writ Petition since GST Appellate Tribunal not constituted - Order Appealable u/s 112 of the CGST/OGST Act, 2017 - Statutory benefit of stay - Ultimately, the court grants relief to the petitioner, ensuring that they are not deprived of their statutory right to appeal. The court orders that the petitioner must be extended the benefit of stay on recovery proceedings, subject to certain conditions. However, the court also emphasizes that this relief is not open-ended, and the petitioner must file their appeal once the Appellate Tribunal is constituted and functional.
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