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...
The High Court set aside the impugned order dated 08.04.2024 for violation of principles of natural justice due to non-service of show cause notices and assessment order. The case involved availment of input tax credit on alleged supplies from bill traders based on bogus invoices without actual goods involvement. Considering the petitioner had remitted the disputed taxes, the Court granted them a final opportunity to file objections within two weeks, treating the impugned order as a show cause notice. The petition was disposed of accordingly.
The High Court set aside the impugned order dated 08.04.2024 for violation of principles of natural justice due to non-service of show cause notices and assessment order. The case involved availment of input tax credit on alleged supplies from bill traders based on bogus invoices without actual goods involvement. Considering the petitioner had remitted the disputed taxes, the Court granted them a final opportunity to file objections within two weeks, treating the impugned order as a show cause notice. The petition was disposed of accordingly.
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