Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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The HC quashed the impugned order dated 15.02.2025, which had assessed the petitioner to pay higher tax based on erroneous GSTR-9 figures and incorrect taxable value. The petitioner is directed to deposit the admitted tax liability of Rs. 2,00,000 within 30 days from receipt of the order and file a reply to the show cause notice within the prescribed time. The impugned order shall be treated as an addendum to the show cause notice. The matter is remanded to the respondents for passing a fresh order. The petitioner retains the right to seek rectification under Section 161 of the GST Act. The petition is disposed of accordingly.
The HC quashed the impugned order dated 15.02.2025, which had assessed the petitioner to pay higher tax based on erroneous GSTR-9 figures and incorrect taxable value. The petitioner is directed to deposit the admitted tax liability of Rs. 2,00,000 within 30 days from receipt of the order and file a reply to the show cause notice within the prescribed time. The impugned order shall be treated as an addendum to the show cause notice. The matter is remanded to the respondents for passing a fresh order. The petitioner retains the right to seek rectification under Section 161 of the GST Act. The petition is disposed of accordingly.
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