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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner was obligated to furnish such particulars to avail ITC benefit. Since petitioner failed to do so, impugned assessment order was rightly passed. Petitioner has alternate remedy of appeal before Appellate Authority instead of directly approaching High Court through writ petition. Hence, petition dismissed.
Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner was obligated to furnish such particulars to avail ITC benefit. Since petitioner failed to do so, impugned assessment order was rightly passed. Petitioner has alternate remedy of appeal before Appellate Authority instead of directly approaching High Court through writ petition. Hence, petition dismissed.
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