Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Given the non-functional status of the GST Appellate Tribunal, the writ petitioner sought liberty to pursue the statutory appellate remedy once the Tribunal becomes operational. Relying on relevant executive notifications and circulars evidencing constitution/operationalization of the Tribunal, the Court directed that upon the President/State President assuming office, the petitioner may file an appeal under the CGST/SGST framework with the requisite statutory pre-deposit, and the appellate authority shall decide it in accordance with law. The statutory stay under s.112(9) shall continue until disposal of the appeal, failing which recovery may proceed if the appeal is not filed within limitation. - HC
Given the non-functional status of the GST Appellate Tribunal, the writ petitioner sought liberty to pursue the statutory appellate remedy once the Tribunal becomes operational. Relying on relevant executive notifications and circulars evidencing constitution/operationalization of the Tribunal, the Court directed that upon the President/State President assuming office, the petitioner may file an appeal under the CGST/SGST framework with the requisite statutory pre-deposit, and the appellate authority shall decide it in accordance with law. The statutory stay under s.112(9) shall continue until disposal of the appeal, failing which recovery may proceed if the appeal is not filed within limitation. - HC
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