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 petitioner's writ petition for relief against an adjudication order under the GST Act, holding the challenge barred by delay and laches. The court found the petitioner failed to explain an approximately 11-month delay in seeking writ relief against an order dated 21 August 2024 and declined to exercise discretionary writ jurisdiction, notwithstanding that Section 73(10) limits adjudication timeframes. The HC observed the availability of alternative statutory remedies under the GST regime and directed that factual and legal disputes concerning understatement in GSTR-3B vis-Ã -vis GSTR-1 be agitated before the competent adjudicating authority. Petition dismissed; no interference granted.
The HC dismissed the petitioner's writ petition for relief against an adjudication order under the GST Act, holding the challenge barred by delay and laches. The court found the petitioner failed to explain an approximately 11-month delay in seeking writ relief against an order dated 21 August 2024 and declined to exercise discretionary writ jurisdiction, notwithstanding that Section 73(10) limits adjudication timeframes. The HC observed the availability of alternative statutory remedies under the GST regime and directed that factual and legal disputes concerning understatement in GSTR-3B vis-Ã -vis GSTR-1 be agitated before the competent adjudicating authority. Petition dismissed; no interference granted.
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