Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
HC set aside orders of appellate authority and proper officer rejecting petitioner's partial refund claim and input tax credit entitlement. Court held that insertion of Section 16(5) in WBGST/CGST Act, 2017 with retrospective effect from 1st July, 2017 significantly altered scope of Section 16(4) application. The amendment extended filing deadline for returns under Section 39 for tax periods 2017-18 through 2020-21 until 30th November, 2021. Orders dated 21st February, 2024 and 14th April, 2023 were unsustainable given retrospective statutory changes. Matter remanded to proper officer for re-adjudication considering Section 16(5) insertion. Petition disposed of favorably for petitioner.
HC set aside orders of appellate authority and proper officer rejecting petitioner's partial refund claim and input tax credit entitlement. Court held that insertion of Section 16(5) in WBGST/CGST Act, 2017 with retrospective effect from 1st July, 2017 significantly altered scope of Section 16(4) application. The amendment extended filing deadline for returns under Section 39 for tax periods 2017-18 through 2020-21 until 30th November, 2021. Orders dated 21st February, 2024 and 14th April, 2023 were unsustainable given retrospective statutory changes. Matter remanded to proper officer for re-adjudication considering Section 16(5) insertion. Petition disposed of favorably for petitioner.
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