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...
GST notifications issued under Sections 9 and 11 operate as subordinate legislation and cannot travel beyond the GST Council's recommendation. The HC held that the impugned notifications were ultra vires only to the extent they added the expression "enforceable right in a court of law", because that phrase went beyond the recommendation's reference to an actionable claim; the remaining part of the notifications stayed valid. It further held that the GST Council has no constitutional power of ratification under Article 279A, so the 22nd meeting could not cure the unsupported addition and was without jurisdiction. The writ petitions were allowed and notices founded on the invalid part were set aside, with liberty to issue fresh notices in line with the sustained notifications.
GST notifications issued under Sections 9 and 11 operate as subordinate legislation and cannot travel beyond the GST Council's recommendation. The HC held that the impugned notifications were ultra vires only to the extent they added the expression "enforceable right in a court of law", because that phrase went beyond the recommendation's reference to an actionable claim; the remaining part of the notifications stayed valid. It further held that the GST Council has no constitutional power of ratification under Article 279A, so the 22nd meeting could not cure the unsupported addition and was without jurisdiction. The writ petitions were allowed and notices founded on the invalid part were set aside, with liberty to issue fresh notices in line with the sustained notifications.
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