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 petition is allowed and the impugned order is set aside. The HC directs the respondents/proper authority to forthwith issue Form GST MOV-09/DRC-07 on the petitioner's GST common portal in accordance with Circular No.41/15/2018-GST. The Court holds that where tax has been deposited under protest (or even if not expressly under protest) the tax authorities are obliged to pass a penalty order in Form GST MOV-09 to enable the taxpayer to challenge the respondent's action; failure to do so deprives the petitioner of the statutory right of appeal. In absence of any disputed facts, issuance of the penalty order is mandated forthwith.
The petition is allowed and the impugned order is set aside. The HC directs the respondents/proper authority to forthwith issue Form GST MOV-09/DRC-07 on the petitioner's GST common portal in accordance with Circular No.41/15/2018-GST. The Court holds that where tax has been deposited under protest (or even if not expressly under protest) the tax authorities are obliged to pass a penalty order in Form GST MOV-09 to enable the taxpayer to challenge the respondent's action; failure to do so deprives the petitioner of the statutory right of appeal. In absence of any disputed facts, issuance of the penalty order is mandated forthwith.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
