Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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HC dismissed the petition challenging show cause notice and consequent order along with notifications 9/2023-Central Tax, 56/2023-Central Tax, and 56/2023-State Tax. Petitioner alleged impugned order was passed hastily without considering their reply and documents, violating natural justice principles. Court examined submissions and impugned order, finding it was passed after due consideration of petitioner's reply. HC determined the order did not warrant judicial interference and directed petitioner to pursue remedy before appellate authority. Court granted extension until 15th July 2025 for filing appeal under Section 107 of Central Goods and Service Tax Act 2017. Petition disposed of with direction to exhaust statutory appellate remedy.
HC dismissed the petition challenging show cause notice and consequent order along with notifications 9/2023-Central Tax, 56/2023-Central Tax, and 56/2023-State Tax. Petitioner alleged impugned order was passed hastily without considering their reply and documents, violating natural justice principles. Court examined submissions and impugned order, finding it was passed after due consideration of petitioner's reply. HC determined the order did not warrant judicial interference and directed petitioner to pursue remedy before appellate authority. Court granted extension until 15th July 2025 for filing appeal under Section 107 of Central Goods and Service Tax Act 2017. Petition disposed of with direction to exhaust statutory appellate remedy.
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