Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's reply enclosed only GSTR 9, GSTR 9C, and income tax documents, failing to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of the applicable GST enactments read with Notification No.13/2017 - Central Tax (Rate) dated 28.06.2017. Despite the petitioner's assertion that the services provided fall within the scope of the above provision and notification, it is just and necessary to provide an opportunity by putting the petitioner on terms. The impugned order dated 18.12.2023 is set aside subject to the petitioner remitting 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petition is disposed of.
Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's reply enclosed only GSTR 9, GSTR 9C, and income tax documents, failing to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of the applicable GST enactments read with Notification No.13/2017 - Central Tax (Rate) dated 28.06.2017. Despite the petitioner's assertion that the services provided fall within the scope of the above provision and notification, it is just and necessary to provide an opportunity by putting the petitioner on terms. The impugned order dated 18.12.2023 is set aside subject to the petitioner remitting 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petition is disposed of.
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