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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The HC granted relief to the Petitioner seeking restoration of cancelled GST registration, noting petitioner has paid principal dues, interest and late fees and that analogous authorities favoured restoration where both revenue and taxable person benefit. The court declined to withhold relief merely because the revenue did not expressly consent, holding material facts align with precedents. The Respondents are directed to notify within 15 days of upload whether any further penalties or dues are payable; the Petitioner must remit any such demanded amounts within 15 days of receipt of that intimation. Petition disposed of on the stated terms.
The HC granted relief to the Petitioner seeking restoration of cancelled GST registration, noting petitioner has paid principal dues, interest and late fees and that analogous authorities favoured restoration where both revenue and taxable person benefit. The court declined to withhold relief merely because the revenue did not expressly consent, holding material facts align with precedents. The Respondents are directed to notify within 15 days of upload whether any further penalties or dues are payable; the Petitioner must remit any such demanded amounts within 15 days of receipt of that intimation. Petition disposed of on the stated terms.
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