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...
The HC dismissed the writ appeal challenging Section 16(2)(c) of the CGST/SGST Act, which requires an assessee claiming input tax credit to ensure the supplier has paid the output tax. However, the court extended the time granted by the Single Judge by one month for the appellant to claim benefits under two specified circulars and to raise additional issues related to errors in Form GSTR-3B before the adjudicating authority. If the appellant approaches the assessing authority within this extended period highlighting the irregularities, the authority must consider the application under the liberty granted and adjudicate expeditiously. The remainder of the Single Judge's findings were upheld, and the writ appeal was disposed of accordingly.
The HC dismissed the writ appeal challenging Section 16(2)(c) of the CGST/SGST Act, which requires an assessee claiming input tax credit to ensure the supplier has paid the output tax. However, the court extended the time granted by the Single Judge by one month for the appellant to claim benefits under two specified circulars and to raise additional issues related to errors in Form GSTR-3B before the adjudicating authority. If the appellant approaches the assessing authority within this extended period highlighting the irregularities, the authority must consider the application under the liberty granted and adjudicate expeditiously. The remainder of the Single Judge's findings were upheld, and the writ appeal was disposed of accordingly.
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