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...
HC adjudicated a case involving multiple Show Cause Notices (SCNs) with overlapping assessment periods. The court acknowledged existing final assessment orders and stipulated that any subsequent order would be contingent upon the writ petition's ultimate outcome. The respondents were mandated to submit written replies within three weeks, with the petitioner granted two additional weeks to file a rejoinder affidavit. The matter was scheduled for further hearing on 19.03.2025, effectively maintaining procedural continuity while preserving the petitioner's right to challenge the assessment orders through the pending writ petition.
HC adjudicated a case involving multiple Show Cause Notices (SCNs) with overlapping assessment periods. The court acknowledged existing final assessment orders and stipulated that any subsequent order would be contingent upon the writ petition's ultimate outcome. The respondents were mandated to submit written replies within three weeks, with the petitioner granted two additional weeks to file a rejoinder affidavit. The matter was scheduled for further hearing on 19.03.2025, effectively maintaining procedural continuity while preserving the petitioner's right to challenge the assessment orders through the pending writ petition.
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