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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
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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