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...
Cancellation of GST registration with retrospective effect challenged. Court held that authorities failed to provide substantive reasons for rejecting application and issuing show cause notice/cancellation order, merely stating "reply unsatisfactory" and "others" without reasoning. Petition allowed, directing cancellation of petitioner's GST registration from specified date due to lack of proper reasoning by authorities.
Cancellation of GST registration with retrospective effect challenged. Court held that authorities failed to provide substantive reasons for rejecting application and issuing show cause notice/cancellation order, merely stating "reply unsatisfactory" and "others" without reasoning. Petition allowed, directing cancellation of petitioner's GST registration from specified date due to lack of proper reasoning by authorities.
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