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...
GST registration of petitioner cancelled by respondent for alleged violation of Rule 86B of CGST Rules, 2017 without providing details, particulars or conducting necessary enquiry. Impugned order deserves to be quashed and direction issued to reinstate/restore GST registration, reserving liberty for respondent to take necessary action in accordance with law. Dismissal of petitioner's appeal by Appellate Authority as barred by limitation does not preclude HC from entertaining petition under Article 226, as appeal dismissed summarily without merging with Appellate Authority order. Petition allowed.
GST registration of petitioner cancelled by respondent for alleged violation of Rule 86B of CGST Rules, 2017 without providing details, particulars or conducting necessary enquiry. Impugned order deserves to be quashed and direction issued to reinstate/restore GST registration, reserving liberty for respondent to take necessary action in accordance with law. Dismissal of petitioner's appeal by Appellate Authority as barred by limitation does not preclude HC from entertaining petition under Article 226, as appeal dismissed summarily without merging with Appellate Authority order. Petition allowed.
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