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...
Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services Tax Act, challenged the cancellation of their GST registration due to failure to file periodic/GST returns. Citing a previous judgment, the petitioner sought an opportunity to apply for revocation, promising to comply with all requirements, including filing outstanding returns and paying dues. The court, finding the issues similar and with no objection from the State, disposed of the writ petition, granting the petitioner two weeks to apply for revocation.
Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services Tax Act, challenged the cancellation of their GST registration due to failure to file periodic/GST returns. Citing a previous judgment, the petitioner sought an opportunity to apply for revocation, promising to comply with all requirements, including filing outstanding returns and paying dues. The court, finding the issues similar and with no objection from the State, disposed of the writ petition, granting the petitioner two weeks to apply for revocation.
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