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...
Section 62(2) of the GST law treats a best-judgment assessment as deemed withdrawn when the registered person files the required return within the stipulated period; delayed filing requires payment of the prescribed late fee. Where Form GSTR-3B for the relevant tax period was filed with the applicable late fee, the assessment was required to be treated as withdrawn. On that basis, the assessment for April 2023 was deemed withdrawn, and consequential bank attachments, if any, were set aside.
Section 62(2) of the GST law treats a best-judgment assessment as deemed withdrawn when the registered person files the required return within the stipulated period; delayed filing requires payment of the prescribed late fee. Where Form GSTR-3B for the relevant tax period was filed with the applicable late fee, the assessment was required to be treated as withdrawn. On that basis, the assessment for April 2023 was deemed withdrawn, and consequential bank attachments, if any, were set aside.
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