Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, while allowing registration of such appeals with a note that maintainability is for the Appellate Authority to decide. As interim relief, the petitioner was permitted to file the appeal physically within two weeks; the Appeal Authority must register, entertain and decide the appeal on merits expeditiously, without objections as to limitation or mode of filing. Petition disposed.
HC directed removal of a filing lacuna in the online portal and ordered acceptance of the anonymized petitioner's statutory appeal under s.107 UPGST, holding that procedural mechanisms must not preclude access to the appellate forum. The court mandated GSTN to modify its software to permit online filing where digital records show a 'Nil' disputed liability, while allowing registration of such appeals with a note that maintainability is for the Appellate Authority to decide. As interim relief, the petitioner was permitted to file the appeal physically within two weeks; the Appeal Authority must register, entertain and decide the appeal on merits expeditiously, without objections as to limitation or mode of filing. Petition disposed.
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