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...
The High Court examined the challenge to the assessment and demand orders, validity of the show cause notice (SCN), discrepancy in the assessment amount compared to the proposal, and violation of Section 75(7) of the GST Act. The court held that the SCN covered the proposal for assessing tax, interest, and penalty. The assessment amount matched the total proposal under nine heads mentioned in the SCN and final order. The court rejected the contention of violating Section 75(7). Finding no reason to interfere with the writ court's order, the High Court affirmed it with a slight modification, requiring payment of 7.5% of the disputed tax instead of 10% within three months. Upon such payment, the assessing authority shall proceed with re-assessment, provide an opportunity of being heard, and make a final decision on merits and in accordance with the law. Non-compliance with the modified condition will result in dismissal of the appeal.
The High Court examined the challenge to the assessment and demand orders, validity of the show cause notice (SCN), discrepancy in the assessment amount compared to the proposal, and violation of Section 75(7) of the GST Act. The court held that the SCN covered the proposal for assessing tax, interest, and penalty. The assessment amount matched the total proposal under nine heads mentioned in the SCN and final order. The court rejected the contention of violating Section 75(7). Finding no reason to interfere with the writ court's order, the High Court affirmed it with a slight modification, requiring payment of 7.5% of the disputed tax instead of 10% within three months. Upon such payment, the assessing authority shall proceed with re-assessment, provide an opportunity of being heard, and make a final decision on merits and in accordance with the law. Non-compliance with the modified condition will result in dismissal of the appeal.
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