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...
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Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availment/utilization of ITC not reflected in GSTR-2A, reverse charge vs. GSTR-3B issues, ineligible ITC attributable to suppliers' non-filing, reversals under Rules 42/43, interest under Section 50, blocked credits under Section 17(5), and late fee under Section 47. The OIO No.31/2025-GST(Supdt.)(R-I) dated 25.02.2025 issued by the 1st respondent is quashed and the petition is disposed of.
The HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availment/utilization of ITC not reflected in GSTR-2A, reverse charge vs. GSTR-3B issues, ineligible ITC attributable to suppliers' non-filing, reversals under Rules 42/43, interest under Section 50, blocked credits under Section 17(5), and late fee under Section 47. The OIO No.31/2025-GST(Supdt.)(R-I) dated 25.02.2025 issued by the 1st respondent is quashed and the petition is disposed of.
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