Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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The HC allowed the petitioner's challenge to an appellate order under Section 107 of the WBGST/CGST Act, 2017. The petitioner had belatedly filed an appeal against a Section 74 order dated 19th January 2021 covering the tax period April 2018 to November 2019, depositing 12.5% of disputed tax under the belated filing scheme. However, Rs.1,45,188 had been recovered from the petitioner's credit ledger against demand id ZD190121004969C, which was not properly credited in Form GST APL-04. Since the total tax demand in Form GST DRC-07 was Rs.1,14,736 and Rs.1,45,188 had already been recovered, no further demand could be raised. The HC found the recovered amount should have been adjusted against principal tax demand first, remanding the matter to the appellate authority for reconsideration due to lack of clarity in the order.
The HC allowed the petitioner's challenge to an appellate order under Section 107 of the WBGST/CGST Act, 2017. The petitioner had belatedly filed an appeal against a Section 74 order dated 19th January 2021 covering the tax period April 2018 to November 2019, depositing 12.5% of disputed tax under the belated filing scheme. However, Rs.1,45,188 had been recovered from the petitioner's credit ledger against demand id ZD190121004969C, which was not properly credited in Form GST APL-04. Since the total tax demand in Form GST DRC-07 was Rs.1,14,736 and Rs.1,45,188 had already been recovered, no further demand could be raised. The HC found the recovered amount should have been adjusted against principal tax demand first, remanding the matter to the appellate authority for reconsideration due to lack of clarity in the order.
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