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...
The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties, and submit details like stock register and bank statements. The court held that these grounds were untenable, as the cancellation of GST registration would not impinge upon the petitioner's liability to pay outstanding taxes and penalties. The scrutiny of the petitioner's tax liability for a prior period cannot be a ground for refusing cancellation of GST registration. The respondent was directed to process the petitioner's application for cancellation of GST registration, and the petition was disposed of.
The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties, and submit details like stock register and bank statements. The court held that these grounds were untenable, as the cancellation of GST registration would not impinge upon the petitioner's liability to pay outstanding taxes and penalties. The scrutiny of the petitioner's tax liability for a prior period cannot be a ground for refusing cancellation of GST registration. The respondent was directed to process the petitioner's application for cancellation of GST registration, and the petition was disposed of.
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