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 HC held Section 171 CGST Act, 2017 and the specified Rules raise substantive issues warranting re-examination and remanded the matter for fact-finding by the Principal Bench of the GSTAT as NAPA. Noting a cut-off of 01.04.2025 for acceptance of anti-profiteering requests, the Court found that, given the GST rate increase affecting the Petitioner, the Directorate General's investigation required scrutiny to determine whether findings of profiteering rested on evidence or mere conjecture. The impugned order dated 29.08.2022 was set aside and the petition was disposed of by remand for fresh hearing before the Principal Bench of GSTAT on 14.10.2025.
The HC held Section 171 CGST Act, 2017 and the specified Rules raise substantive issues warranting re-examination and remanded the matter for fact-finding by the Principal Bench of the GSTAT as NAPA. Noting a cut-off of 01.04.2025 for acceptance of anti-profiteering requests, the Court found that, given the GST rate increase affecting the Petitioner, the Directorate General's investigation required scrutiny to determine whether findings of profiteering rested on evidence or mere conjecture. The impugned order dated 29.08.2022 was set aside and the petition was disposed of by remand for fresh hearing before the Principal Bench of GSTAT on 14.10.2025.
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