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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 dismissed the writ petition challenging the appellate authority's rejection of an appeal beyond statutory limitation period. The court upheld the show cause notice and redemption fine imposed under Sections 122 and 130 of the OGST Act, 2017, for stock shortage discovered during a search and seizure operation. The petitioner's attempt to challenge the procedural aspects under Article 226 was rejected, with the court noting the petitioner's earlier admission of stock shortage and concurrence with penalty payment. The decision emphasized adherence to statutory limitations and judicial discipline, finding no merit in the challenge to the authority's jurisdiction or powers.
HC dismissed the writ petition challenging the appellate authority's rejection of an appeal beyond statutory limitation period. The court upheld the show cause notice and redemption fine imposed under Sections 122 and 130 of the OGST Act, 2017, for stock shortage discovered during a search and seizure operation. The petitioner's attempt to challenge the procedural aspects under Article 226 was rejected, with the court noting the petitioner's earlier admission of stock shortage and concurrence with penalty payment. The decision emphasized adherence to statutory limitations and judicial discipline, finding no merit in the challenge to the authority's jurisdiction or powers.
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