Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The HC quashed orders passed under Section 74 of the TNGST Act, 2017, finding procedural irregularities constituting double jeopardy. The court identified that Form GST DRC 05 was incorrectly issued instead of the proper GST DRC 07 format for adjudication orders. The impugned order dated 27.08.2024 was passed without petitioner's participation in proceedings initiated via DRC 01 dated 20.12.2023, creating procedural overlap. The HC remitted the matter to the first respondent with directions to pass fresh orders on merit in accordance with law within 30 days of receiving the judgment copy. The petition was disposed of with the quashing of the contested orders.
The HC quashed orders passed under Section 74 of the TNGST Act, 2017, finding procedural irregularities constituting double jeopardy. The court identified that Form GST DRC 05 was incorrectly issued instead of the proper GST DRC 07 format for adjudication orders. The impugned order dated 27.08.2024 was passed without petitioner's participation in proceedings initiated via DRC 01 dated 20.12.2023, creating procedural overlap. The HC remitted the matter to the first respondent with directions to pass fresh orders on merit in accordance with law within 30 days of receiving the judgment copy. The petition was disposed of with the quashing of the contested orders.
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