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...
Retrospective cancellation of GST registration was challenged due to lack of adequate reasons provided for cancellation and violation of principles of natural justice. The High Court, relying on Riddhi Siddhi Enterprises case, held that authorities failed to assign even rudimentary reasons for retroactive cancellation, rendering the order unsustainable. Additionally, the original show cause notice did not indicate intention for retrospective cancellation. Consequently, the impugned order was quashed to the extent of retrospective effect from 12 November 2019. The cancellation was allowed prospectively from 09 September 2022, the date of show cause notice issuance, upholding principles of natural justice.
Retrospective cancellation of GST registration was challenged due to lack of adequate reasons provided for cancellation and violation of principles of natural justice. The High Court, relying on Riddhi Siddhi Enterprises case, held that authorities failed to assign even rudimentary reasons for retroactive cancellation, rendering the order unsustainable. Additionally, the original show cause notice did not indicate intention for retrospective cancellation. Consequently, the impugned order was quashed to the extent of retrospective effect from 12 November 2019. The cancellation was allowed prospectively from 09 September 2022, the date of show cause notice issuance, upholding principles of natural justice.
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