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...
The appeal was initially rejected on the ground of limitation due to the non-availability of a self-attested copy of the order within the stipulated time frame as per Rule 108 of the UPGST/CGST Rules. However, the High Court, relying on the precedent set in the case of Visible Alpha Solutions India Private Limited, held that an appeal cannot be dismissed solely on the ground of limitation for non-filing of a certified copy of the order. Consequently, the impugned order was quashed, and the matter was remanded to the concerned authority for a fresh decision within two months, after hearing all stakeholders and passing a reasoned and speaking order.
The appeal was initially rejected on the ground of limitation due to the non-availability of a self-attested copy of the order within the stipulated time frame as per Rule 108 of the UPGST/CGST Rules. However, the High Court, relying on the precedent set in the case of Visible Alpha Solutions India Private Limited, held that an appeal cannot be dismissed solely on the ground of limitation for non-filing of a certified copy of the order. Consequently, the impugned order was quashed, and the matter was remanded to the concerned authority for a fresh decision within two months, after hearing all stakeholders and passing a reasoned and speaking order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
