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...
Validity of notice issued u/s 73 of the U.P. Goods and Services Tax Act, 2017 challenged due to non-consideration of petitioner's reply, violating principles of natural justice. Court held petitioner's grievance valid as notice contained facts and figures relating to unrelated entity. Directed respondent to consider petitioner's reply regarding its own company and mismatch/deficiencies, if any. Petitioner granted one week to submit detailed reply to Section 73 notice referring only to its own returns, not unrelated entity's case. Petitioner allowed to deny liability regarding notice addressed to unrelated entity. Writ petition disposed of.
Validity of notice issued u/s 73 of the U.P. Goods and Services Tax Act, 2017 challenged due to non-consideration of petitioner's reply, violating principles of natural justice. Court held petitioner's grievance valid as notice contained facts and figures relating to unrelated entity. Directed respondent to consider petitioner's reply regarding its own company and mismatch/deficiencies, if any. Petitioner granted one week to submit detailed reply to Section 73 notice referring only to its own returns, not unrelated entity's case. Petitioner allowed to deny liability regarding notice addressed to unrelated entity. Writ petition disposed of.
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