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...
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 HC dismissed a petition challenging a GST adjudication order on grounds of natural justice violations, specifically denial of cross-examination opportunity. The Court held that orders under Section 74 of the GST Act are appealable under Section 107A, providing an adequate statutory remedy for the aggrieved party. Following established legal principle, the HC's writ jurisdiction cannot be invoked when specific statutory remedies exist, absent exceptional circumstances. The petitioner failed to demonstrate such exceptional circumstances warranting judicial intervention through writ jurisdiction. The Court determined that adequate opportunities had been provided to the petitioner to present their case, and the denial of cross-examination did not constitute a breach of natural justice principles.
The HC dismissed a petition challenging a GST adjudication order on grounds of natural justice violations, specifically denial of cross-examination opportunity. The Court held that orders under Section 74 of the GST Act are appealable under Section 107A, providing an adequate statutory remedy for the aggrieved party. Following established legal principle, the HC's writ jurisdiction cannot be invoked when specific statutory remedies exist, absent exceptional circumstances. The petitioner failed to demonstrate such exceptional circumstances warranting judicial intervention through writ jurisdiction. The Court determined that adequate opportunities had been provided to the petitioner to present their case, and the denial of cross-examination did not constitute a breach of natural justice principles.
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