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 HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex parte orders violated principles of natural justice as the petitioner had no opportunity to view the notices on the portal, file replies, or appear for personal hearings. While noting that no deposit conditions could be imposed for orders violating natural justice, the court acknowledged the petitioner's voluntary offer to deposit 25% of the disputed tax. The matters were remanded to the respondent for fresh consideration subject to fulfillment of conditions imposed.
The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex parte orders violated principles of natural justice as the petitioner had no opportunity to view the notices on the portal, file replies, or appear for personal hearings. While noting that no deposit conditions could be imposed for orders violating natural justice, the court acknowledged the petitioner's voluntary offer to deposit 25% of the disputed tax. The matters were remanded to the respondent for fresh consideration subject to fulfillment of conditions imposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
