Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Petition challenged impugned order passed by respondent for assessment year 2018-19, contending violation of principles of natural justice due to non-issuance of notices. Court held petitioner may have merits as dispute pertained to difference in turnover reported in GSTR-7 and GSTR-3B. Partial relief granted by setting aside impugned order and remitting case to respondent for fresh order on merits. Impugned order quashed, treated as addendum to show cause notices. Petitioner directed to file consolidated reply within 30 days and deposit 20% of disputed tax from electronic cash register. Petition disposed off by way of remand.
Petition challenged impugned order passed by respondent for assessment year 2018-19, contending violation of principles of natural justice due to non-issuance of notices. Court held petitioner may have merits as dispute pertained to difference in turnover reported in GSTR-7 and GSTR-3B. Partial relief granted by setting aside impugned order and remitting case to respondent for fresh order on merits. Impugned order quashed, treated as addendum to show cause notices. Petitioner directed to file consolidated reply within 30 days and deposit 20% of disputed tax from electronic cash register. Petition disposed off by way of remand.
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