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...
HC examined challenge to an appellate order setting aside a refund sanction relating to alleged zero-rated export of services under the IGST Act, 2017. HC held that the appellate authority had acted in violation of principles of natural justice, having failed to apply its mind or record adequate reasons, particularly regarding classification of services as exports and the applicability of s.13(3)-(13) IGST Act. Concluding that the impugned order was vitiated by non-application of mind, HC set it aside. The matter was remanded to the appellate authority for de novo consideration, with a direction to pass a reasoned order after granting due notice and hearing to the petitioner, who shall appear on 27.10.2025.
HC examined challenge to an appellate order setting aside a refund sanction relating to alleged zero-rated export of services under the IGST Act, 2017. HC held that the appellate authority had acted in violation of principles of natural justice, having failed to apply its mind or record adequate reasons, particularly regarding classification of services as exports and the applicability of s.13(3)-(13) IGST Act. Concluding that the impugned order was vitiated by non-application of mind, HC set it aside. The matter was remanded to the appellate authority for de novo consideration, with a direction to pass a reasoned order after granting due notice and hearing to the petitioner, who shall appear on 27.10.2025.
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