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 invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment with proper DIN assignment after providing notice to the petitioner, thereby ensuring procedural compliance under GST Act.
HC invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment with proper DIN assignment after providing notice to the petitioner, thereby ensuring procedural compliance under GST Act.
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