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 penalty case involving non-completion of e-way bill part-B. The court determined that mere technical non-compliance with Rule 138 regarding e-way bill documentation does not automatically justify penalty assessment under Section 129. Without substantive evidence demonstrating a deliberate tax evasion attempt, the administrative order imposing penalty was deemed unsustainable. Consequently, the HC set aside the Assistant Commissioner's penalty order, effectively ruling that procedural omissions alone cannot trigger punitive fiscal measures without proving intentional tax avoidance.
HC adjudicated a GST penalty case involving non-completion of e-way bill part-B. The court determined that mere technical non-compliance with Rule 138 regarding e-way bill documentation does not automatically justify penalty assessment under Section 129. Without substantive evidence demonstrating a deliberate tax evasion attempt, the administrative order imposing penalty was deemed unsustainable. Consequently, the HC set aside the Assistant Commissioner's penalty order, effectively ruling that procedural omissions alone cannot trigger punitive fiscal measures without proving intentional tax avoidance.
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