Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
HC dismissed petition challenging GST order validity based on unsigned Form DRC-07 summary and time-barred filing. Court held that petitioner failed to pursue available statutory appeal remedies within prescribed limitation period. Following SC precedent in Glaxo Smith Kline, HC found petition non-maintainable as entertaining it would contravene statutory scheme. Original order contained proper signature and was issued within extended limitation period until 30.04.2024. Absence of signature on DRC-07, being merely a summary document, caused no prejudice. Petitioner retains right to pursue statutory remedies if permissible under law.
HC dismissed petition challenging GST order validity based on unsigned Form DRC-07 summary and time-barred filing. Court held that petitioner failed to pursue available statutory appeal remedies within prescribed limitation period. Following SC precedent in Glaxo Smith Kline, HC found petition non-maintainable as entertaining it would contravene statutory scheme. Original order contained proper signature and was issued within extended limitation period until 30.04.2024. Absence of signature on DRC-07, being merely a summary document, caused no prejudice. Petitioner retains right to pursue statutory remedies if permissible under law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
