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 held that the impugned order was passed in violation of natural justice principles, as the respondent failed to provide the petitioner a personal hearing despite receiving a detailed 130-page reply. The Court emphasized the mandatory requirement under Section 75(4) of the TNGST Act, 2017, for affording an opportunity of personal hearing before passing such orders. Consequently, the HC set aside the impugned order dated 26.09.2024 and remanded the matter to the respondent for fresh consideration, directing that the petitioner be given a personal hearing to present their case on merits. The petition was allowed by way of remand.
The HC held that the impugned order was passed in violation of natural justice principles, as the respondent failed to provide the petitioner a personal hearing despite receiving a detailed 130-page reply. The Court emphasized the mandatory requirement under Section 75(4) of the TNGST Act, 2017, for affording an opportunity of personal hearing before passing such orders. Consequently, the HC set aside the impugned order dated 26.09.2024 and remanded the matter to the respondent for fresh consideration, directing that the petitioner be given a personal hearing to present their case on merits. The petition was allowed by way of remand.
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