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...
The HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
The HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
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