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...
Jurisdiction to issue show cause notice (SCN) for levy of interest and penalty was challenged. Court held that writ petitions challenging impugned orders under Article 226 of Constitution lack merit. Petitioner must file statutory appeal u/s 107 of TNGST Act, 2017. Writ petitions dismissed with liberty to file statutory appeal within 30 days from receipt of order. Pre-deposit requirement waived if petitioner paid 10% or more of tax for respective assessment years during inspection.
Jurisdiction to issue show cause notice (SCN) for levy of interest and penalty was challenged. Court held that writ petitions challenging impugned orders under Article 226 of Constitution lack merit. Petitioner must file statutory appeal u/s 107 of TNGST Act, 2017. Writ petitions dismissed with liberty to file statutory appeal within 30 days from receipt of order. Pre-deposit requirement waived if petitioner paid 10% or more of tax for respective assessment years during inspection.
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