Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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The Hon'ble High Court disposed of the writ petition by directing the petitioner to file an appeal before the appellate tribunal after depositing 20 percent of the demanded tax amount as per the provisions of Section 112(8) of the GST Act, 2017 within 30 days. This was in line with the judgment passed by the Patna High Court in M/s Cohesive Infrastructure Developers Pvt. Ltd., which held that subject to deposit of 20 percent of the remaining tax amount in dispute, the petitioner must be extended the statutory benefit of stay u/s 112(9) of the GST Act.
The Hon'ble High Court disposed of the writ petition by directing the petitioner to file an appeal before the appellate tribunal after depositing 20 percent of the demanded tax amount as per the provisions of Section 112(8) of the GST Act, 2017 within 30 days. This was in line with the judgment passed by the Patna High Court in M/s Cohesive Infrastructure Developers Pvt. Ltd., which held that subject to deposit of 20 percent of the remaining tax amount in dispute, the petitioner must be extended the statutory benefit of stay u/s 112(9) of the GST Act.
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