Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
The HC dismissed the writ petition challenging issuance of Form GST DRC-01 dated 30.05.2025, holding that the petitioner's challenge was premature as no reply had been filed to the earlier Form GST DRC-01A dated 11.04.2025 issued under s.74(5) of the TNGST Act, 2017. The court found the petitioner's demand objection unsustainable in absence of a reply and declined substantive interference. Liberty was granted to the petitioner to file a reply/objection to the DRC-01 within two weeks of receipt of the order; on receipt, the respondent must consider it, issue a clear 14-day notice fixing a personal hearing, and thereafter pass orders on merits expeditiously and in accordance with law.
The HC dismissed the writ petition challenging issuance of Form GST DRC-01 dated 30.05.2025, holding that the petitioner's challenge was premature as no reply had been filed to the earlier Form GST DRC-01A dated 11.04.2025 issued under s.74(5) of the TNGST Act, 2017. The court found the petitioner's demand objection unsustainable in absence of a reply and declined substantive interference. Liberty was granted to the petitioner to file a reply/objection to the DRC-01 within two weeks of receipt of the order; on receipt, the respondent must consider it, issue a clear 14-day notice fixing a personal hearing, and thereafter pass orders on merits expeditiously and in accordance with law.
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