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 finds SCN under Finance Act, 1994 and CGST Act, 2017 procedurally defective. The 2nd respondent failed to provide adequate hearing and did not properly consider the petitioner's submissions, violating principles of natural justice. Consequently, the impugned order dated 21.03.2022 was set aside and the matter remanded for fresh consideration, ensuring the petitioner receives fair opportunity to present arguments. The court's intervention rectifies procedural irregularities without adjudicating the substantive merits of the original dispute, thereby upholding fundamental principles of administrative justice.
HC finds SCN under Finance Act, 1994 and CGST Act, 2017 procedurally defective. The 2nd respondent failed to provide adequate hearing and did not properly consider the petitioner's submissions, violating principles of natural justice. Consequently, the impugned order dated 21.03.2022 was set aside and the matter remanded for fresh consideration, ensuring the petitioner receives fair opportunity to present arguments. The court's intervention rectifies procedural irregularities without adjudicating the substantive merits of the original dispute, thereby upholding fundamental principles of administrative justice.
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