Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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HC dismissed the writ petition challenging attachment of the petitioner's bank account by DGGI, holding that the plea of violation of principles of natural justice was untenable. The HC observed that the petitioner had deliberately concealed material facts, including the ongoing DGGI investigation and details of fraudulently availed ITC, despite having full knowledge thereof, thereby disentitling it to discretionary relief under Article 226. The Court noted that the proper statutory remedy was available under Rule 159(5) of the CGST Act, permitting objections to the freezing order before the Department. Consequently, the writ petition was dismissed with costs of Rs. 1,00,000/-, to be deposited within two weeks with the HC Staff Welfare Fund.
HC dismissed the writ petition challenging attachment of the petitioner's bank account by DGGI, holding that the plea of violation of principles of natural justice was untenable. The HC observed that the petitioner had deliberately concealed material facts, including the ongoing DGGI investigation and details of fraudulently availed ITC, despite having full knowledge thereof, thereby disentitling it to discretionary relief under Article 226. The Court noted that the proper statutory remedy was available under Rule 159(5) of the CGST Act, permitting objections to the freezing order before the Department. Consequently, the writ petition was dismissed with costs of Rs. 1,00,000/-, to be deposited within two weeks with the HC Staff Welfare Fund.
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