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...
The AAR denied the rectification application, holding that rectification under Section 102 is permissible only for errors apparent on the face of the record and that no such error existed. The applicant sought insertion of a provision characterising body-building activity performed on a chassis owned by an unregistered customer as supply of services under SI No. 26(iv) / heading 998881 read with Schedule II; the AAR found the requested text redundant because the substance of that contention had already been addressed in the advance ruling. Consequently, the rectification petition was rejected as untenable under Section 98(2) of the CGST/TNGST Act, 2017.
The AAR denied the rectification application, holding that rectification under Section 102 is permissible only for errors apparent on the face of the record and that no such error existed. The applicant sought insertion of a provision characterising body-building activity performed on a chassis owned by an unregistered customer as supply of services under SI No. 26(iv) / heading 998881 read with Schedule II; the AAR found the requested text redundant because the substance of that contention had already been addressed in the advance ruling. Consequently, the rectification petition was rejected as untenable under Section 98(2) of the CGST/TNGST Act, 2017.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
