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 allowed the writ petition, quashing the subsequent order (Ext.P8) and rejection order (Ext.P14), recognizing that the initial order (Ext.P7) had already conclusively adjudicated the assessment discrepancies for 2017-2018. The court held that under Section 161 of the GST Act, rectification can be initiated suo motu when an error is apparent on record, particularly in cases involving mutually conflicting departmental orders. The petitioner's timely email communication within the statutory period was deemed significant in establishing the basis for rectification, despite the technical non-compliance with portal submission requirements.
HC allowed the writ petition, quashing the subsequent order (Ext.P8) and rejection order (Ext.P14), recognizing that the initial order (Ext.P7) had already conclusively adjudicated the assessment discrepancies for 2017-2018. The court held that under Section 161 of the GST Act, rectification can be initiated suo motu when an error is apparent on record, particularly in cases involving mutually conflicting departmental orders. The petitioner's timely email communication within the statutory period was deemed significant in establishing the basis for rectification, despite the technical non-compliance with portal submission requirements.
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