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...
Show cause notice served on petitioner by uploading in GST portal tab without other communication mode; petitioner unaware of proceedings; tax demand confirmed due to non-reply; considering facts, interest of justice warrants opportunity to contest demand; impugned order set aside; matter remanded for reconsideration subject to condition of remitting 10% disputed tax demand within two weeks; petition disposed off by way of remand.
Show cause notice served on petitioner by uploading in GST portal tab without other communication mode; petitioner unaware of proceedings; tax demand confirmed due to non-reply; considering facts, interest of justice warrants opportunity to contest demand; impugned order set aside; matter remanded for reconsideration subject to condition of remitting 10% disputed tax demand within two weeks; petition disposed off by way of remand.
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