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...
Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section 70. While Section 6(2)(b) deals with the initiation of proceedings on a subject matter, Section 70 empowers the issuance of summons for inquiry purposes. The court held that the two provisions should not be conflated, and the power to issue summons under Section 70 was not barred by Section 6(2)(b). Consequently, the court dismissed the petitioner's writ petition, ruling it to be devoid of merit.
Validity of summons issued u/s 70 - Proper officer - The High court examined Section 6(2)(b) of the CGST Act and determined that its scope differed from that of Section 70. While Section 6(2)(b) deals with the initiation of proceedings on a subject matter, Section 70 empowers the issuance of summons for inquiry purposes. The court held that the two provisions should not be conflated, and the power to issue summons under Section 70 was not barred by Section 6(2)(b). Consequently, the court dismissed the petitioner's writ petition, ruling it to be devoid of merit.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
