Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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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...
The High Court, while acknowledging the procedural deficiency of not issuing GST RFD-03 to the petitioner, held that the petitioner failed to avail the opportunity to raise such contentions in response to the show cause notice. However, considering the peculiar circumstances and the non-issuance of GST RFD-03, the Court set aside the impugned order dated 30 April 2024, subject to the petitioner paying costs of Rs. 2,00,000/- within 4 weeks, and restored the petitioner's refund application made in form GST RFD-01.
The High Court, while acknowledging the procedural deficiency of not issuing GST RFD-03 to the petitioner, held that the petitioner failed to avail the opportunity to raise such contentions in response to the show cause notice. However, considering the peculiar circumstances and the non-issuance of GST RFD-03, the Court set aside the impugned order dated 30 April 2024, subject to the petitioner paying costs of Rs. 2,00,000/- within 4 weeks, and restored the petitioner's refund application made in form GST RFD-01.
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