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...
Cancellation of GST Registration of petitioner challenged. Petitioner had additional place of business registered and reflected in GST certificate. Application rejected on ground reasons for revocation not covered under Amnesty Scheme. Court disposed petition directing respondents to verify within three weeks if petitioner carrying business from additional place. Subject to petitioner applying for rectification of principal place in accordance with law after registration restored, if additional place found operational.
Cancellation of GST Registration of petitioner challenged. Petitioner had additional place of business registered and reflected in GST certificate. Application rejected on ground reasons for revocation not covered under Amnesty Scheme. Court disposed petition directing respondents to verify within three weeks if petitioner carrying business from additional place. Subject to petitioner applying for rectification of principal place in accordance with law after registration restored, if additional place found operational.
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