Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective cancellation based on objective criteria, rather than mechanical or subjective reasons. - Considering that the petitioner no longer wishes to continue business, the court modifies the order for cancellation, setting the effective date as 29.08.2019, aligning with the petitioner's application for cancellation.
Cancellation of GST registration of the Petitioner with retrospective effect - The High court underscores the need for the proper officer to justify retrospective cancellation based on objective criteria, rather than mechanical or subjective reasons. - Considering that the petitioner no longer wishes to continue business, the court modifies the order for cancellation, setting the effective date as 29.08.2019, aligning with the petitioner's application for cancellation.
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