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...
HC allowed the petition and quashed the impugned show cause notice issued under s.74 of the CGST Act against the petitioner. The court held the jurisdictional fact of wilful suppression with intent to evade tax was not pleaded or established; mere omission to disclose correct value or apply the proper GST rate in GSTR-5A, or classification disputes concerning OIDAR-type services under Type-II/Type-III tests, do not satisfy the mens rea required to invoke the extended period. Absent proof of conscious, deliberate suppression to evade payment, the stringent provisions of s.74 cannot be lawfully invoked, rendering the SCN manifestly without jurisdiction and therefore liable to be quashed.
HC allowed the petition and quashed the impugned show cause notice issued under s.74 of the CGST Act against the petitioner. The court held the jurisdictional fact of wilful suppression with intent to evade tax was not pleaded or established; mere omission to disclose correct value or apply the proper GST rate in GSTR-5A, or classification disputes concerning OIDAR-type services under Type-II/Type-III tests, do not satisfy the mens rea required to invoke the extended period. Absent proof of conscious, deliberate suppression to evade payment, the stringent provisions of s.74 cannot be lawfully invoked, rendering the SCN manifestly without jurisdiction and therefore liable to be quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
