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 found a breach of natural justice where show-cause notices and orders under s.73 were only uploaded to the GST portal's "Additional Notices and Orders" tab, depriving the petitioner of effective service and opportunity to be heard; noting the disputed amount was deposited and no outstanding demand existed, the Court quashed and set aside the impugned order dated December 23, 2023, allowed the writ petition and directed that the petitioner may treat the impugned order as the final notice and submit a written reply within two weeks. The remedy was granted without relegation to alternative statutory remedies given the service failure.
The HC found a breach of natural justice where show-cause notices and orders under s.73 were only uploaded to the GST portal's "Additional Notices and Orders" tab, depriving the petitioner of effective service and opportunity to be heard; noting the disputed amount was deposited and no outstanding demand existed, the Court quashed and set aside the impugned order dated December 23, 2023, allowed the writ petition and directed that the petitioner may treat the impugned order as the final notice and submit a written reply within two weeks. The remedy was granted without relegation to alternative statutory remedies given the service failure.
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