Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
The HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availment/utilization of ITC not reflected in GSTR-2A, reverse charge vs. GSTR-3B issues, ineligible ITC attributable to suppliers' non-filing, reversals under Rules 42/43, interest under Section 50, blocked credits under Section 17(5), and late fee under Section 47. The OIO No.31/2025-GST(Supdt.)(R-I) dated 25.02.2025 issued by the 1st respondent is quashed and the petition is disposed of.
The HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availment/utilization of ITC not reflected in GSTR-2A, reverse charge vs. GSTR-3B issues, ineligible ITC attributable to suppliers' non-filing, reversals under Rules 42/43, interest under Section 50, blocked credits under Section 17(5), and late fee under Section 47. The OIO No.31/2025-GST(Supdt.)(R-I) dated 25.02.2025 issued by the 1st respondent is quashed and the petition is disposed of.
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