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...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
HC dismissed the writ petition challenging demand on alleged fraudulent availment of ITC, holding that writ jurisdiction is ordinarily not exercised in such matters involving complex factual disputes, voluminous evidence and detailed departmental orders. The Court rejected the plea of violation of natural justice, noting that notices were served and reply was filed by the petitioner. Following its earlier decision relating to the same impugned order, HC directed the petitioner to avail the statutory appellate remedy under s.107 CGST Act. If the appeal is filed with requisite pre-deposit by 5 January 2026, it shall be heard on merits without being treated as time-barred.
HC dismissed the writ petition challenging demand on alleged fraudulent availment of ITC, holding that writ jurisdiction is ordinarily not exercised in such matters involving complex factual disputes, voluminous evidence and detailed departmental orders. The Court rejected the plea of violation of natural justice, noting that notices were served and reply was filed by the petitioner. Following its earlier decision relating to the same impugned order, HC directed the petitioner to avail the statutory appellate remedy under s.107 CGST Act. If the appeal is filed with requisite pre-deposit by 5 January 2026, it shall be heard on merits without being treated as time-barred.
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