Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
Jurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer - The High Court acknowledges the inspection conducted at the petitioner's premises, where it was found that taxable goods were supplied without appropriate GST payment or fulfillment of conditions for exemption. The Court rules that the impugned proceedings were issued by the competent authority, as per Circular dated 09.02.2018, which designates officers of the Director General of GST (Intelligence) to issue show cause notices. - Regarding the petitioner's argument on the applicability of Circular No.23/2021, the Court clarifies that it pertains to state GST officers and does not bind central tax officers. Therefore, the impugned proceedings are valid.
Jurisdiction to issue show cause notice and initiate proceedings under GST - Director General of GST (Intelligence) - proper Officer - The High Court acknowledges the inspection conducted at the petitioner's premises, where it was found that taxable goods were supplied without appropriate GST payment or fulfillment of conditions for exemption. The Court rules that the impugned proceedings were issued by the competent authority, as per Circular dated 09.02.2018, which designates officers of the Director General of GST (Intelligence) to issue show cause notices. - Regarding the petitioner's argument on the applicability of Circular No.23/2021, the Court clarifies that it pertains to state GST officers and does not bind central tax officers. Therefore, the impugned proceedings are valid.
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