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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...
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The HC quashed the order blocking the petitioner's Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent "reasons to believe" as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports. Following K-9-ENTERPRISES precedent, the Court held that mandatory prerequisites under Rule 86A were not fulfilled. The respondents were directed to immediately unblock the petitioner's Electronic Credit Ledger to enable filing of returns. The petition was allowed.
The HC quashed the order blocking the petitioner's Electronic Credit Ledger under Rule 86A of KGST/CGST Rules. The Court found multiple procedural deficiencies: no pre-decisional hearing was provided to the petitioner; the order lacked independent "reasons to believe" as required by law; and the authority impermissibly relied on borrowed satisfaction from enforcement reports. Following K-9-ENTERPRISES precedent, the Court held that mandatory prerequisites under Rule 86A were not fulfilled. The respondents were directed to immediately unblock the petitioner's Electronic Credit Ledger to enable filing of returns. The petition was allowed.
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