Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Prior commencement of Central GST proceedings for a tax period prevents parallel State GST adjudication for that same period; the State adjudication and consequential rectification orders were therefore quashed. An ex parte Central GST adjudication made after a reply was filed, without giving the taxpayer a hearing despite earlier hearing dates, breached natural justice. That order was also quashed and remitted for a fresh hearing and a speaking order in accordance with law, subject to no adjournment by the taxpayer.
Prior commencement of Central GST proceedings for a tax period prevents parallel State GST adjudication for that same period; the State adjudication and consequential rectification orders were therefore quashed. An ex parte Central GST adjudication made after a reply was filed, without giving the taxpayer a hearing despite earlier hearing dates, breached natural justice. That order was also quashed and remitted for a fresh hearing and a speaking order in accordance with law, subject to no adjournment by the taxpayer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
