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...
Service of a show cause notice solely by uploading it to the common portal was treated as ineffective where there was no acknowledgement of receipt or response from the assessee. An ex parte adjudication under Section 73 of the CGST Act founded on such notice could not be sustained because the assessee lacked an effective opportunity to reply. The ex parte order was set aside, with liberty to submit a response to the show cause notice. The competent authority must then conduct fresh adjudication and pass an order in accordance with law.
Service of a show cause notice solely by uploading it to the common portal was treated as ineffective where there was no acknowledgement of receipt or response from the assessee. An ex parte adjudication under Section 73 of the CGST Act founded on such notice could not be sustained because the assessee lacked an effective opportunity to reply. The ex parte order was set aside, with liberty to submit a response to the show cause notice. The competent authority must then conduct fresh adjudication and pass an order in accordance with law.
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