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...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
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The Delhi High Court found a violation of natural justice principles in a case involving a cryptic order u/s 73 of the Central Goods and Services Tax Act, 2017. The court held that the order failed to consider the petitioner's reply, which explained an error in tax credit details placement. The court set aside the order dated 05.12.2023, remitting the matter for a fresh speaking order by the proper officer. The petitioner will be granted a personal hearing. The petition was disposed of by way of remand.
The Delhi High Court found a violation of natural justice principles in a case involving a cryptic order u/s 73 of the Central Goods and Services Tax Act, 2017. The court held that the order failed to consider the petitioner's reply, which explained an error in tax credit details placement. The court set aside the order dated 05.12.2023, remitting the matter for a fresh speaking order by the proper officer. The petitioner will be granted a personal hearing. The petition was disposed of by way of remand.
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