Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.
The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.
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