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 government notifies that certain registered persons are ineligible for provisional refunds under section 54(6) of the CGST Act: those who have not completed Aadhaar authentication under rule 10B, and persons supplying specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils as per Customs Tariff classifications). Interpretation follows the First Schedule to the Customs Tariff Act. The restriction takes effect from 1 October 2025.
The government notifies that certain registered persons are ineligible for provisional refunds under section 54(6) of the CGST Act: those who have not completed Aadhaar authentication under rule 10B, and persons supplying specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils as per Customs Tariff classifications). Interpretation follows the First Schedule to the Customs Tariff Act. The restriction takes effect from 1 October 2025.
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