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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The HC held that the impugned assessment order confirming tax demand of Rs. 6,93,77,821/-, in excess of the sum of Rs. 2,49,63,816/- proposed in the show-cause notice, was contrary to s.75(7) KGST Act and violative of principles of natural justice. It observed that the authority could not travel beyond the quantification in the SCN and that the rectification application was wrongly rejected on jurisdictional grounds. Consequently, the HC set aside the impugned order-in-original and the consequential order (Annexures-A and A1) and remanded the matter to the jurisdictional authority (R-3) for fresh consideration and reassessment strictly in accordance with law, after affording due opportunity of hearing to the petitioner. The petition was allowed by way of remand.
The HC held that the impugned assessment order confirming tax demand of Rs. 6,93,77,821/-, in excess of the sum of Rs. 2,49,63,816/- proposed in the show-cause notice, was contrary to s.75(7) KGST Act and violative of principles of natural justice. It observed that the authority could not travel beyond the quantification in the SCN and that the rectification application was wrongly rejected on jurisdictional grounds. Consequently, the HC set aside the impugned order-in-original and the consequential order (Annexures-A and A1) and remanded the matter to the jurisdictional authority (R-3) for fresh consideration and reassessment strictly in accordance with law, after affording due opportunity of hearing to the petitioner. The petition was allowed by way of remand.
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