Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of partial tax deposit, HC adopted a similar approach. The impugned order and consequential demand were set aside, and the matter was remitted to the Respondent authority for fresh adjudication, subject to the Petitioner depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days. Petition disposed.
HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of partial tax deposit, HC adopted a similar approach. The impugned order and consequential demand were set aside, and the matter was remitted to the Respondent authority for fresh adjudication, subject to the Petitioner depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days. Petition disposed.
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