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...
Rejection of a rectification application under the GST enactment was affirmed as not satisfactory to rectify the order; the HC granted liberty to the petitioner to approach the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from its electronic cash register within thirty days, and on such compliance the Appellate Authority must decide the appeal on merits without reference to limitation. Upon compliance the petitioners bank attachment shall be vacated and all recovery proceedings kept in abeyance. The petition is disposed of subject to these conditions.
Rejection of a rectification application under the GST enactment was affirmed as not satisfactory to rectify the order; the HC granted liberty to the petitioner to approach the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from its electronic cash register within thirty days, and on such compliance the Appellate Authority must decide the appeal on merits without reference to limitation. Upon compliance the petitioners bank attachment shall be vacated and all recovery proceedings kept in abeyance. The petition is disposed of subject to these conditions.
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