Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan Charitable and Educational Trust. The Court held that the petitioner can file a statutory appeal u/s 107 of the GST Act within 30 days, upon depositing 10% of the disputed tax. The Appellate Commissioner must then hear and decide the appeal within three months. The petitioner must also be given an opportunity to be heard. The petition was disposed of accordingly.
In a case before the High Court, the issue was the correctness of an order that was issued in the wrong name but with the correct GSTIN of the petitioner, Srinivasan Charitable and Educational Trust. The Court held that the petitioner can file a statutory appeal u/s 107 of the GST Act within 30 days, upon depositing 10% of the disputed tax. The Appellate Commissioner must then hear and decide the appeal within three months. The petitioner must also be given an opportunity to be heard. The petition was disposed of accordingly.
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