Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Rule 24(4) of the GSTAT (Procedure) Rules, 2025 permits rejection of an appeal where filing defects remain unrectified despite adequate opportunities. The appellant received six hearing opportunities, including three before the Bench and three before the Registrar, but neither appeared nor sought adjournment. No additional material was uploaded to cure the notified defects. Persistent non-attendance and failure to rectify defects support treating the appeal as not being actively pursued and considering rejection under the procedural rule.
Rule 24(4) of the GSTAT (Procedure) Rules, 2025 permits rejection of an appeal where filing defects remain unrectified despite adequate opportunities. The appellant received six hearing opportunities, including three before the Bench and three before the Registrar, but neither appeared nor sought adjournment. No additional material was uploaded to cure the notified defects. Persistent non-attendance and failure to rectify defects support treating the appeal as not being actively pursued and considering rejection under the procedural rule.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
