Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to respond to the proceedings, violating natural justice principles. The court found that the petitioner missed the notice uploaded in the "Additional Notices" tab on the portal. The impugned order was overturned, granting the petitioner an opportunity to respond to the Show Cause Notice and directing the respondent to reopen the portal for a response within four weeks. The petition was disposed of.
The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to respond to the proceedings, violating natural justice principles. The court found that the petitioner missed the notice uploaded in the "Additional Notices" tab on the portal. The impugned order was overturned, granting the petitioner an opportunity to respond to the Show Cause Notice and directing the respondent to reopen the portal for a response within four weeks. The petition was disposed of.
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