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...
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...
HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case.
HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
