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 set aside GST assessment order dated 27.08.2024 and Form GST DRC-07 for violating principles of natural justice. Petitioner challenged order claiming non-receipt of show cause notice uploaded only on GST Portal without personal service. Court held that mere portal upload constituted insufficient service, requiring exploration of alternative modes under Section 169(1) including RPAD when taxpayer fails to respond. Ex parte proceedings based solely on empty formalities create multiplicity of litigation and waste judicial resources. Since respondent had already recovered disputed tax from petitioner's bank account, no deposit conditions were imposed. Matter remanded to respondent for fresh consideration with proper service of notice. Petition allowed by way of remand.
HC set aside GST assessment order dated 27.08.2024 and Form GST DRC-07 for violating principles of natural justice. Petitioner challenged order claiming non-receipt of show cause notice uploaded only on GST Portal without personal service. Court held that mere portal upload constituted insufficient service, requiring exploration of alternative modes under Section 169(1) including RPAD when taxpayer fails to respond. Ex parte proceedings based solely on empty formalities create multiplicity of litigation and waste judicial resources. Since respondent had already recovered disputed tax from petitioner's bank account, no deposit conditions were imposed. Matter remanded to respondent for fresh consideration with proper service of notice. Petition allowed by way of remand.
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