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...
Cancellation of GST registration for non-filing of returns was treated as remediable where the taxpayer had already filed the pending returns and paid the penalty amount. Relying on its earlier approach in similar matters, the HC permitted the taxpayer to seek restoration by filing an application within the time granted, and directed the authority to verify the application and consider restoration in accordance with law. The registration was to be restored upon such verification and compliance with the prescribed process.
Cancellation of GST registration for non-filing of returns was treated as remediable where the taxpayer had already filed the pending returns and paid the penalty amount. Relying on its earlier approach in similar matters, the HC permitted the taxpayer to seek restoration by filing an application within the time granted, and directed the authority to verify the application and consider restoration in accordance with law. The registration was to be restored upon such verification and compliance with the prescribed process.
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