Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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...
Sections 89(1) and 174(2)(e) of the CGST Act could be used only to recover liabilities that had already crystallised under the earlier regime. The High Court held that Section 87 of the Finance Act, 1994 did not permit recovery of a company's tax dues from its directors' personal assets, and the garnishee power in Section 87(b)(i) could not justify attachment of a director's personal bank account for the company's liability. Recovery could proceed only for the separate penalty imposed on the director under Section 78A, and because that penalty had been paid, the lien over the remaining balance was unsustainable.
Sections 89(1) and 174(2)(e) of the CGST Act could be used only to recover liabilities that had already crystallised under the earlier regime. The High Court held that Section 87 of the Finance Act, 1994 did not permit recovery of a company's tax dues from its directors' personal assets, and the garnishee power in Section 87(b)(i) could not justify attachment of a director's personal bank account for the company's liability. Recovery could proceed only for the separate penalty imposed on the director under Section 78A, and because that penalty had been paid, the lien over the remaining balance was unsustainable.
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