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 High Court addressed a challenge to appellate orders rejecting appeals as time-barred u/s 107 of GST enactments. The petitioner's appeals were filed 21 to 24 days beyond the limitation period but explained the delay due to rectification petitions. The petitioner paid 10% of the disputed tax and had funds appropriated from their bank account. The Court directed the appellate authority to accept and decide the appeals on merits without considering the limitation issue. The impugned orders were quashed, and the bank attachment was lifted. The petition was disposed of accordingly.
The High Court addressed a challenge to appellate orders rejecting appeals as time-barred u/s 107 of GST enactments. The petitioner's appeals were filed 21 to 24 days beyond the limitation period but explained the delay due to rectification petitions. The petitioner paid 10% of the disputed tax and had funds appropriated from their bank account. The Court directed the appellate authority to accept and decide the appeals on merits without considering the limitation issue. The impugned orders were quashed, and the bank attachment was lifted. The petition was disposed of accordingly.
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