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 dismissed the writ petition challenging GST interest and penalty demands. The petitioner paid disputed tax belatedly, resulting in interest levy under Section 50(1) CGST/TNGST Act, 2017 r/w Rule 88B CGST Rules, 2017, which the Court upheld as non-interferable. Regarding the penalty of Rs. 5,72,052/- imposed under Section 73(9) r/w Section 122(2)(a) CGST/TNGST Act, 2017, the HC granted liberty to challenge through statutory appeal under Section 107, subject to 10% pre-deposit requirement within 30 days. The Appellate Commissioner was directed to consider the appeal without reference to limitation. The Court declined interference on natural justice grounds at writ stage, leaving the penalty issue for appellate adjudication while confirming the interest demand.
The HC dismissed the writ petition challenging GST interest and penalty demands. The petitioner paid disputed tax belatedly, resulting in interest levy under Section 50(1) CGST/TNGST Act, 2017 r/w Rule 88B CGST Rules, 2017, which the Court upheld as non-interferable. Regarding the penalty of Rs. 5,72,052/- imposed under Section 73(9) r/w Section 122(2)(a) CGST/TNGST Act, 2017, the HC granted liberty to challenge through statutory appeal under Section 107, subject to 10% pre-deposit requirement within 30 days. The Appellate Commissioner was directed to consider the appeal without reference to limitation. The Court declined interference on natural justice grounds at writ stage, leaving the penalty issue for appellate adjudication while confirming the interest demand.
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