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 petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous orders, including the show cause notice and subsequent administrative actions, and restored the original appeal, granting the petitioner an opportunity to defend against the GST appeal. The petition was partially allowed, emphasizing the importance of due process and proper legal notification.
HC held that the petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous orders, including the show cause notice and subsequent administrative actions, and restored the original appeal, granting the petitioner an opportunity to defend against the GST appeal. The petition was partially allowed, emphasizing the importance of due process and proper legal notification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
