Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires Section 16 of the Integrated Goods and Services Tax (IGST) Act, 2017, and violating Articles 14, 19(1)(g), and 265 of the Constitution. The court held that Rule 96(10), as inserted by a notification dated 09-10-2018 with effect from 23-10-2017, is ultra vires Section 16 of the IGST Act and manifestly arbitrary, producing absurd results unintended by the legislature. Consequently, the court declared Rule 96(10) unenforceable and quashed any actions or orders against the petitioners based on it. The court directed that no proceedings shall be taken to recover IGST refunded to the petitioners by applying Rule 96(10) for the period between 23-10-2017 and 08-10-2024.
The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires Section 16 of the Integrated Goods and Services Tax (IGST) Act, 2017, and violating Articles 14, 19(1)(g), and 265 of the Constitution. The court held that Rule 96(10), as inserted by a notification dated 09-10-2018 with effect from 23-10-2017, is ultra vires Section 16 of the IGST Act and manifestly arbitrary, producing absurd results unintended by the legislature. Consequently, the court declared Rule 96(10) unenforceable and quashed any actions or orders against the petitioners based on it. The court directed that no proceedings shall be taken to recover IGST refunded to the petitioners by applying Rule 96(10) for the period between 23-10-2017 and 08-10-2024.
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