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...
HC held that the assessment order dated 13.12.2023 was not time-barred due to successive government notifications extending the statutory time limit for GST assessment proceedings for FY 2017-18. Specifically, notifications dated 21.07.2022 and 24.04.2023 extended the time limit to 31.12.2023, rendering the impugned order legally valid. Since the order was passed within the extended timeline and the notifications were not challenged, the writ petition was deemed non-maintainable, with the statutory remedy of appeal being the appropriate recourse. Consequently, the HC dismissed the petition.
HC held that the assessment order dated 13.12.2023 was not time-barred due to successive government notifications extending the statutory time limit for GST assessment proceedings for FY 2017-18. Specifically, notifications dated 21.07.2022 and 24.04.2023 extended the time limit to 31.12.2023, rendering the impugned order legally valid. Since the order was passed within the extended timeline and the notifications were not challenged, the writ petition was deemed non-maintainable, with the statutory remedy of appeal being the appropriate recourse. Consequently, the HC dismissed the petition.
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