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 remanded the matter to the Department for fresh consideration due to violation of natural justice principles. The Petitioner was not afforded an opportunity to file a reply or receive a personal hearing. The Court directed the Department to ensure service of notices through GST portal, personal email, mobile number, and speed post as per Section 169 of Central Goods and Services Act, 2017, to prevent similar procedural lapses in future. Petition was disposed of with instructions for the Department to place final standard operating procedure on record.
HC remanded the matter to the Department for fresh consideration due to violation of natural justice principles. The Petitioner was not afforded an opportunity to file a reply or receive a personal hearing. The Court directed the Department to ensure service of notices through GST portal, personal email, mobile number, and speed post as per Section 169 of Central Goods and Services Act, 2017, to prevent similar procedural lapses in future. Petition was disposed of with instructions for the Department to place final standard operating procedure on record.
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