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...
Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without petitioner's knowledge. Petitioner unable to respond or attend hearing due to lack of notice. Order passed without granting opportunity of personal hearing, violating natural justice principles. High Court set aside original order, remanded matter for fresh consideration by department, subject to petitioner paying 7.5% of disputed tax within four weeks. Petition allowed by way of remand due to department's fault in denying petitioner opportunity to respond.
Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without petitioner's knowledge. Petitioner unable to respond or attend hearing due to lack of notice. Order passed without granting opportunity of personal hearing, violating natural justice principles. High Court set aside original order, remanded matter for fresh consideration by department, subject to petitioner paying 7.5% of disputed tax within four weeks. Petition allowed by way of remand due to department's fault in denying petitioner opportunity to respond.
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