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 case involves a dispute regarding the waiver of Rural Development Cess (RDC) for Assessment Year 2002-03. The petitioner sought installment payment for Rs. 66,269 tax under AP GST Act, but the court stated it cannot order installment payment. Regarding RDC of Rs. 3,00,514, petitioner claimed exemption based on government orders, but respondent argued against it, stating petitioner already collected RDC from FCI. Court agreed with respondent, emphasizing that granting exemption would lead to undue enrichment. Petitioner's failure to challenge the claim led to dismissal of the writ petition.
The case involves a dispute regarding the waiver of Rural Development Cess (RDC) for Assessment Year 2002-03. The petitioner sought installment payment for Rs. 66,269 tax under AP GST Act, but the court stated it cannot order installment payment. Regarding RDC of Rs. 3,00,514, petitioner claimed exemption based on government orders, but respondent argued against it, stating petitioner already collected RDC from FCI. Court agreed with respondent, emphasizing that granting exemption would lead to undue enrichment. Petitioner's failure to challenge the claim led to dismissal of the writ petition.
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