Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Ex parte cancellation of GST registration can be set aside conditionally where the taxpayer is willing to regularise the default by filing pending returns and paying the consequential tax, interest and penalty. The HC stated that restoration should be granted on compliance within a reasonable time, and directed that the registration be restored after the portal is enabled if the petitioner uploads all pending returns and makes the required payments within the time granted. The cancellation order and the appellate order were quashed subject to that compliance, with liberty to the authorities to proceed according to law on default.
Ex parte cancellation of GST registration can be set aside conditionally where the taxpayer is willing to regularise the default by filing pending returns and paying the consequential tax, interest and penalty. The HC stated that restoration should be granted on compliance within a reasonable time, and directed that the registration be restored after the portal is enabled if the petitioner uploads all pending returns and makes the required payments within the time granted. The cancellation order and the appellate order were quashed subject to that compliance, with liberty to the authorities to proceed according to law on default.
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