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...
Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of non-service through tendering or registered post, violating principles of natural justice - impugned order set aside - petitioner directed to deposit 25% of disputed tax as per rectification order within 4 weeks - on compliance, assessment order treated as show cause notice - petitioner to file objections with supporting documents within 4 weeks - writ petition disposed of.
Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of non-service through tendering or registered post, violating principles of natural justice - impugned order set aside - petitioner directed to deposit 25% of disputed tax as per rectification order within 4 weeks - on compliance, assessment order treated as show cause notice - petitioner to file objections with supporting documents within 4 weeks - writ petition disposed of.
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