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 set aside the ex parte order passed under Section 107 of GST Act, finding procedural irregularities despite multiple hearing opportunities being provided to the petitioner. Although the petitioner's non-appearance through tax consultant was not fully justified, the appellate authority's order lacked substantive reasoning and did not comply with statutory requirements. The matter was remanded for fresh adjudication, ensuring principles of natural justice are followed and the case is re-examined on merits. Writ petition disposed of with directions for de novo proceedings before the appellate authority.
HC set aside the ex parte order passed under Section 107 of GST Act, finding procedural irregularities despite multiple hearing opportunities being provided to the petitioner. Although the petitioner's non-appearance through tax consultant was not fully justified, the appellate authority's order lacked substantive reasoning and did not comply with statutory requirements. The matter was remanded for fresh adjudication, ensuring principles of natural justice are followed and the case is re-examined on merits. Writ petition disposed of with directions for de novo proceedings before the appellate authority.
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