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 High Court addressed a challenge to an assessment order, noting a violation of natural justice principles due to lack of communication of show cause notice and order through means other than GST portal upload. Discrepancies between GSTR 3B and GSTR 2A were reconciled in annual return GSTR-9. Petitioner, though not participating in proceedings, reconciled disparities in the return. The court held that the petitioner should be given an opportunity to contest the tax demand. The impugned order was quashed, with a condition for the petitioner to remit 10% of disputed tax demand within two weeks for the petition to be allowed.
The High Court addressed a challenge to an assessment order, noting a violation of natural justice principles due to lack of communication of show cause notice and order through means other than GST portal upload. Discrepancies between GSTR 3B and GSTR 2A were reconciled in annual return GSTR-9. Petitioner, though not participating in proceedings, reconciled disparities in the return. The court held that the petitioner should be given an opportunity to contest the tax demand. The impugned order was quashed, with a condition for the petitioner to remit 10% of disputed tax demand within two weeks for the petition to be allowed.
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