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...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner's claim of non-use of the second registration and noted the petitioner's failure to actively pursue the investigation since 2019. The petition was held to be premature for writ relief due to the necessity of factual inquiry and the expiry of the limitation period under Section 107 of the CGST Act, 2017. The court emphasized the petitioner's responsibility to safeguard its identity and held that the impugned order did not merit interference. The petitioner was directed to avail statutory remedies by filing an appeal within the prescribed time with the requisite pre-deposit.
The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner's claim of non-use of the second registration and noted the petitioner's failure to actively pursue the investigation since 2019. The petition was held to be premature for writ relief due to the necessity of factual inquiry and the expiry of the limitation period under Section 107 of the CGST Act, 2017. The court emphasized the petitioner's responsibility to safeguard its identity and held that the impugned order did not merit interference. The petitioner was directed to avail statutory remedies by filing an appeal within the prescribed time with the requisite pre-deposit.
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