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 remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-deposit obligation. The petitioner was ordered to file a reply to the Show Cause Notice dated 24.09.2023, with supporting documents, treating the assessment order dated 28.12.2023 as an addendum to that notice, within 30 days of receipt. Petition accordingly disposed of.
HC remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-deposit obligation. The petitioner was ordered to file a reply to the Show Cause Notice dated 24.09.2023, with supporting documents, treating the assessment order dated 28.12.2023 as an addendum to that notice, within 30 days of receipt. Petition accordingly disposed of.
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