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...
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 disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before the Central authority, file a detailed reply to the show cause notice with all contentions and documents by the stipulated date, and comply with all lawful summons and requisitions of the State authority, including informing it of the Central proceedings. Thereafter, State and Central authorities must communicate, verify the assessee's claims, and ensure no parallel adjudication on the same subject-matter, proceeding further only in accordance with law and principles of natural justice.
HC disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before the Central authority, file a detailed reply to the show cause notice with all contentions and documents by the stipulated date, and comply with all lawful summons and requisitions of the State authority, including informing it of the Central proceedings. Thereafter, State and Central authorities must communicate, verify the assessee's claims, and ensure no parallel adjudication on the same subject-matter, proceeding further only in accordance with law and principles of natural justice.
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