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...
Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
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