Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
The High Court held that the proceedings initiated u/s 74 of the CGST Act, 2017 were vitiated as the Proper Officer had previously dropped the proceedings u/s 61(2) after finding the reply satisfactory. Initiating proceedings u/s 74 after dropping Section 61 proceedings violated the principles of natural justice. Consequently, the High Court quashed the order dated 14.06.2023 passed u/s 74(1) and the notice dated 21.04.2023 issued u/s 74(1) of the CGST Act.
The High Court held that the proceedings initiated u/s 74 of the CGST Act, 2017 were vitiated as the Proper Officer had previously dropped the proceedings u/s 61(2) after finding the reply satisfactory. Initiating proceedings u/s 74 after dropping Section 61 proceedings violated the principles of natural justice. Consequently, the High Court quashed the order dated 14.06.2023 passed u/s 74(1) and the notice dated 21.04.2023 issued u/s 74(1) of the CGST Act.
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