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...
Petitioner challenged show cause notice (SCN) for cancellation of GST registration on ground that allegations were not specified; Court observed that while SCN did not set out allegations, respondent clarified allegations during proceedings; setting aside SCN would only require respondent to reissue notice; hence, petition disposed of, allowing petitioner to respond to clarified allegations.
Petitioner challenged show cause notice (SCN) for cancellation of GST registration on ground that allegations were not specified; Court observed that while SCN did not set out allegations, respondent clarified allegations during proceedings; setting aside SCN would only require respondent to reissue notice; hence, petition disposed of, allowing petitioner to respond to clarified allegations.
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