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...
HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the seizure order dated 06.09.2025. The petition is disposed. The revenue is left at liberty to initiate fresh proceedings consonant with statutory prescription by issuing show-cause notices under the appropriate substantive provisions of the Act, 2017, after determining tax liability in accordance with law.
HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the seizure order dated 06.09.2025. The petition is disposed. The revenue is left at liberty to initiate fresh proceedings consonant with statutory prescription by issuing show-cause notices under the appropriate substantive provisions of the Act, 2017, after determining tax liability in accordance with law.
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