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...
The Delhi High Court reviewed a case concerning excess Input Tax Credit claimed by a taxpayer by comparing GSTR-2A with GSTR-3B. The court noted the lack of cooperation from the taxpayer and discrepancies in the ITC data despite a special audit. The court referred to Sections 73(7) and 73(9) of the CGST/DGST Act regarding tax notices and penalties. The court found the officer did not properly consider the detailed reply and supporting documents provided by the taxpayer. Consequently, the court set aside the order dated 27.04.2024, ruling in favor of the petitioner and disposing of the petition.
The Delhi High Court reviewed a case concerning excess Input Tax Credit claimed by a taxpayer by comparing GSTR-2A with GSTR-3B. The court noted the lack of cooperation from the taxpayer and discrepancies in the ITC data despite a special audit. The court referred to Sections 73(7) and 73(9) of the CGST/DGST Act regarding tax notices and penalties. The court found the officer did not properly consider the detailed reply and supporting documents provided by the taxpayer. Consequently, the court set aside the order dated 27.04.2024, ruling in favor of the petitioner and disposing of the petition.
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