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 permits consolidated appeal under Section 107 of CGST Act for wrongful ITC availment across multiple financial years. The petitioner is granted time until 10th July, 2025 to file the appeal with mandatory pre-deposit. The court allows challenging the GST DRC-07 form's validity before the Appellate Authority. The petition is disposed of, providing procedural relief and opportunity for the petitioner to contest the tax demand through a unified appellate process.
HC permits consolidated appeal under Section 107 of CGST Act for wrongful ITC availment across multiple financial years. The petitioner is granted time until 10th July, 2025 to file the appeal with mandatory pre-deposit. The court allows challenging the GST DRC-07 form's validity before the Appellate Authority. The petition is disposed of, providing procedural relief and opportunity for the petitioner to contest the tax demand through a unified appellate process.
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