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 found a violation of natural justice where respondent issued a show cause notice via GST Portal without direct service, preventing petitioner's reply. Despite initially being disinclined to set aside the impugned order, the court recognized technical errors in GSTR-3B table entries (6A and 6I). Consequently, the HC set aside the order dated 26.12.2024 and remanded the matter for reconsideration, providing petitioner an opportunity to rectify the incorrect value specifications. The rectification application's rejection order was set aside, effectively allowing the petition through procedural remand.
HC found a violation of natural justice where respondent issued a show cause notice via GST Portal without direct service, preventing petitioner's reply. Despite initially being disinclined to set aside the impugned order, the court recognized technical errors in GSTR-3B table entries (6A and 6I). Consequently, the HC set aside the order dated 26.12.2024 and remanded the matter for reconsideration, providing petitioner an opportunity to rectify the incorrect value specifications. The rectification application's rejection order was set aside, effectively allowing the petition through procedural remand.
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