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 held the petition non-maintainable insofar as an alternative remedy existed, noting the petitioner should have appealed under Section 107 of the Goods and Services Tax Enactments, 2017 within three months of the impugned order (deadline 23.06.2025), and that the impugned order failed to consider the petitioner's reply, raising natural justice concerns. Exercising discretion, the Court conferred liberty to the petitioner to institute a statutory appeal before the Appellate Deputy Commissioner (GST) within 15 days of receipt of this order. The Appellate Deputy Commissioner (GST) was suo motu impleaded as second respondent and the registry was directed to amend the cause title. Petition disposed.
The HC held the petition non-maintainable insofar as an alternative remedy existed, noting the petitioner should have appealed under Section 107 of the Goods and Services Tax Enactments, 2017 within three months of the impugned order (deadline 23.06.2025), and that the impugned order failed to consider the petitioner's reply, raising natural justice concerns. Exercising discretion, the Court conferred liberty to the petitioner to institute a statutory appeal before the Appellate Deputy Commissioner (GST) within 15 days of receipt of this order. The Appellate Deputy Commissioner (GST) was suo motu impleaded as second respondent and the registry was directed to amend the cause title. Petition disposed.
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