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 ruled that the petitioner must deposit the remaining pre-deposit amount within 30 days under Section 107 of CGST Act, 2017. Upon compliance, the appellate authority shall review the interim reply and supporting documents, and adjudicate the appeal on merits regarding availment of ITC. The petitioner had already deposited Rs. 2.5 crores, satisfying a substantial portion of the mandatory pre-deposit requirement. The petition was disposed of with directions for further procedural steps.
HC ruled that the petitioner must deposit the remaining pre-deposit amount within 30 days under Section 107 of CGST Act, 2017. Upon compliance, the appellate authority shall review the interim reply and supporting documents, and adjudicate the appeal on merits regarding availment of ITC. The petitioner had already deposited Rs. 2.5 crores, satisfying a substantial portion of the mandatory pre-deposit requirement. The petition was disposed of with directions for further procedural steps.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
