Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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...
HC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of the GST Act in the absence of fraud, wilful misstatement or suppression by the petitioner. The court found the impugned show-cause notice failed to allege omission to declare information in returns or failure to furnish information when asked, rendering Explanation 2 inapplicable. The respondent's reliance on the petitioner's conduct, earlier litigation and withdrawal did not supply requisite material to assume extended jurisdiction. Consequently, the show-cause notice dated 05.08.2024 and the consequent Order-in-Original dated 04.02.2025 were quashed and set aside; petition allowed.
HC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of the GST Act in the absence of fraud, wilful misstatement or suppression by the petitioner. The court found the impugned show-cause notice failed to allege omission to declare information in returns or failure to furnish information when asked, rendering Explanation 2 inapplicable. The respondent's reliance on the petitioner's conduct, earlier litigation and withdrawal did not supply requisite material to assume extended jurisdiction. Consequently, the show-cause notice dated 05.08.2024 and the consequent Order-in-Original dated 04.02.2025 were quashed and set aside; petition allowed.
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