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...
Principles of natural justice violated due to vague summary notice merely citing risk of excess ITC availed by petitioner on account of GSTR mismatch. Order u/s 73 of CGST Act set aside as proper officer failed to consider detailed replies with supporting documents filed by petitioner, merely stating they were unsatisfactory without application of mind. Reference to audit observation erroneous as no audit conducted u/s 65. Impugned order quashed, show cause notice remitted to proper officer for re-adjudication. Petition disposed of by remand.
Principles of natural justice violated due to vague summary notice merely citing risk of excess ITC availed by petitioner on account of GSTR mismatch. Order u/s 73 of CGST Act set aside as proper officer failed to consider detailed replies with supporting documents filed by petitioner, merely stating they were unsatisfactory without application of mind. Reference to audit observation erroneous as no audit conducted u/s 65. Impugned order quashed, show cause notice remitted to proper officer for re-adjudication. Petition disposed of by remand.
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