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 GST assessment order in Form GST DRC-07 due to absence of a Document Identification Number (DIN), rendering the order non-est and invalid. Relying on Supreme Court precedent, the court set aside the impugned order and granted liberty to the tax authority to recommence proceedings with proper DIN assignment after providing notice to the petitioner. The decision emphasizes procedural compliance in tax assessment documentation, specifically the mandatory requirement of a DIN for administrative orders under the GST Act.
HC invalidated the GST assessment order in Form GST DRC-07 due to absence of a Document Identification Number (DIN), rendering the order non-est and invalid. Relying on Supreme Court precedent, the court set aside the impugned order and granted liberty to the tax authority to recommence proceedings with proper DIN assignment after providing notice to the petitioner. The decision emphasizes procedural compliance in tax assessment documentation, specifically the mandatory requirement of a DIN for administrative orders under the GST Act.
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