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 dismissed the writ petition challenging a Show Cause Notice under CGST Act for fraudulent Input Tax Credit. The court held that the case involves complex factual issues requiring deeper evidentiary examination, and the petitioner must pursue statutory remedy through appellate proceedings under Section 107 of CGST Act. The court noted no jurisdictional defect or arbitrary action by the tax authorities and directed the petitioner to file an appeal with mandatory pre-deposit by the specified date, effectively relegating the dispute to the appropriate appellate forum for comprehensive adjudication.
HC dismissed the writ petition challenging a Show Cause Notice under CGST Act for fraudulent Input Tax Credit. The court held that the case involves complex factual issues requiring deeper evidentiary examination, and the petitioner must pursue statutory remedy through appellate proceedings under Section 107 of CGST Act. The court noted no jurisdictional defect or arbitrary action by the tax authorities and directed the petitioner to file an appeal with mandatory pre-deposit by the specified date, effectively relegating the dispute to the appropriate appellate forum for comprehensive adjudication.
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