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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
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Validity of show cause notice issued threatening cancellation of GSTIN registration for non filing of returns - The case revolves around the timely filing of an appeal against the cancellation of GSTIN registration. The petitioner, a registered person under GST laws, challenged the cancellation order issued on 06.04.2023, which was rejected on the grounds of being filed belatedly. However, the petitioner contended that returns were promptly filed upon receiving the show cause notice, and the subsequent cancellation order was based on procedural grounds despite having no outstanding tax dues. The court, finding merit in the petitioner's submissions, quashed the impugned order and directed the appellate authority to reconsider the matter on its merits within a specified time frame.
Validity of show cause notice issued threatening cancellation of GSTIN registration for non filing of returns - The case revolves around the timely filing of an appeal against the cancellation of GSTIN registration. The petitioner, a registered person under GST laws, challenged the cancellation order issued on 06.04.2023, which was rejected on the grounds of being filed belatedly. However, the petitioner contended that returns were promptly filed upon receiving the show cause notice, and the subsequent cancellation order was based on procedural grounds despite having no outstanding tax dues. The court, finding merit in the petitioner's submissions, quashed the impugned order and directed the appellate authority to reconsider the matter on its merits within a specified time frame.
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