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...
The High Court found a violation of principles of natural justice as the notices were uploaded on the "view additional notices and orders" tab of the GST portal, and the petitioner was unaware of the proceedings. The impugned order pertained to discrepancies between the petitioner's GSTR-3B return, auto-populated GSTR-2A, and reconciliation of turnover as per the Income Tax return and GSTR-3B return. The tax proposal was confirmed due to the petitioner's failure to reply to the show cause notice. Considering these circumstances, the High Court set aside the impugned order dated 9-8-2023 on the condition that the petitioner remits 10% of the disputed tax demand within two weeks and submits a reply to the show cause notice within the same period. The petition was disposed of accordingly.
The High Court found a violation of principles of natural justice as the notices were uploaded on the "view additional notices and orders" tab of the GST portal, and the petitioner was unaware of the proceedings. The impugned order pertained to discrepancies between the petitioner's GSTR-3B return, auto-populated GSTR-2A, and reconciliation of turnover as per the Income Tax return and GSTR-3B return. The tax proposal was confirmed due to the petitioner's failure to reply to the show cause notice. Considering these circumstances, the High Court set aside the impugned order dated 9-8-2023 on the condition that the petitioner remits 10% of the disputed tax demand within two weeks and submits a reply to the show cause notice within the same period. The petition was disposed of accordingly.
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