Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
HC dismissed the appeal with a procedural directive regarding statutory stay under Section 112(9) of the Act of 2017. The court determined that upon the appointment of the President or State President of the Goods and Service Tax Appellate Tribunal, the petitioner may file an appeal after statutory deposit. The authority is mandated to adjudicate the appeal strictly in accordance with law, with the statutory stay remaining operative until appeal resolution. The court's order effectively preserves the petitioner's appellate rights while maintaining procedural compliance with indirect tax regulations.
HC dismissed the appeal with a procedural directive regarding statutory stay under Section 112(9) of the Act of 2017. The court determined that upon the appointment of the President or State President of the Goods and Service Tax Appellate Tribunal, the petitioner may file an appeal after statutory deposit. The authority is mandated to adjudicate the appeal strictly in accordance with law, with the statutory stay remaining operative until appeal resolution. The court's order effectively preserves the petitioner's appellate rights while maintaining procedural compliance with indirect tax regulations.
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