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 adjudicated a GST dispute involving retrospective cancellation of suppliers' registrations and input tax credit reversal. The court found the respondents' invocation of Section 168A to extend order-passing timelines under Section 73(9) was procedurally valid. Despite petitioner's argument of no force majeure conditions and challenging the notifications, the court noted the petitioner had disclosed invoices, ledgers, and e-way bills demonstrating good faith transactions. The court partially acknowledged the petitioner's submissions, particularly regarding acceptance of explanations for two suppliers. The matter was adjourned until 28th April, 2025, with the impugned order remained stayed pending further judicial review.
HC adjudicated a GST dispute involving retrospective cancellation of suppliers' registrations and input tax credit reversal. The court found the respondents' invocation of Section 168A to extend order-passing timelines under Section 73(9) was procedurally valid. Despite petitioner's argument of no force majeure conditions and challenging the notifications, the court noted the petitioner had disclosed invoices, ledgers, and e-way bills demonstrating good faith transactions. The court partially acknowledged the petitioner's submissions, particularly regarding acceptance of explanations for two suppliers. The matter was adjourned until 28th April, 2025, with the impugned order remained stayed pending further judicial review.
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