Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Service of GST orders through the common portal is legally valid under Sections 169 and 146 of the CGST Act, and a belated writ challenge based on alleged non-communication cannot be entertained nearly three years later. The High Court upheld dismissal of the writ petition on delay and laches, noting that the appellant had an available statutory appellate remedy. It further held that any such remedy must be pursued in accordance with the statutory scheme, including limitation, and no separate protective order was warranted. The appellant was left free to seek the statutory remedy subject to law.
Service of GST orders through the common portal is legally valid under Sections 169 and 146 of the CGST Act, and a belated writ challenge based on alleged non-communication cannot be entertained nearly three years later. The High Court upheld dismissal of the writ petition on delay and laches, noting that the appellant had an available statutory appellate remedy. It further held that any such remedy must be pursued in accordance with the statutory scheme, including limitation, and no separate protective order was warranted. The appellant was left free to seek the statutory remedy subject to law.
Note: It is a system-generated summary and is for quick reference only.