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, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGST Act. Considering the plea of absence of personal hearing and delayed uploading of SCN as issues warranting appellate scrutiny, HC directed that, if appeal with requisite pre-deposit is filed by 15 January 2026, it shall not be rejected on limitation and must be decided on merits. Petition disposed.
HC, dealing with allegations of fraudulent availment of ITC, declined to exercise writ jurisdiction in view of the efficacious alternate statutory remedy under the GST appellate mechanism. Relying on the principle that complex factual disputes and voluminous evidence must be examined by the appellate authority, HC relegated the Petitioner to appeal under Section 107 of the CGST Act. Considering the plea of absence of personal hearing and delayed uploading of SCN as issues warranting appellate scrutiny, HC directed that, if appeal with requisite pre-deposit is filed by 15 January 2026, it shall not be rejected on limitation and must be decided on merits. Petition disposed.
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