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...
The Chhattisgarh High Court considered the maintainability of a petition challenging an order issued u/s 73(1) of the GST Act. The court noted that the order was appealable u/s 107 of the GST Act. Referring to the principle of exhaustion of alternative remedy, the court cited the Supreme Court's stance that when statutory remedies are available, writ petitions should not be entertained. The court emphasized that the petitioner had the option to challenge the order through an appeal, and dismissed the writ petition, stating that the petitioner's ability to access their email could be addressed in the appellate process. The court concluded that there were no grounds to entertain the writ petition, hence it was dismissed.
The Chhattisgarh High Court considered the maintainability of a petition challenging an order issued u/s 73(1) of the GST Act. The court noted that the order was appealable u/s 107 of the GST Act. Referring to the principle of exhaustion of alternative remedy, the court cited the Supreme Court's stance that when statutory remedies are available, writ petitions should not be entertained. The court emphasized that the petitioner had the option to challenge the order through an appeal, and dismissed the writ petition, stating that the petitioner's ability to access their email could be addressed in the appellate process. The court concluded that there were no grounds to entertain the writ petition, hence it was dismissed.
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