Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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...
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HC disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before the Central authority, file a detailed reply to the show cause notice with all contentions and documents by the stipulated date, and comply with all lawful summons and requisitions of the State authority, including informing it of the Central proceedings. Thereafter, State and Central authorities must communicate, verify the assessee's claims, and ensure no parallel adjudication on the same subject-matter, proceeding further only in accordance with law and principles of natural justice.
HC disposed of the writ petition by directing coordinated action between Central and State GST authorities in line with binding precedent on Section 6(2)(b) CGST Act. HC noted that Central authority has already issued a show cause notice, while State authority has issued prior summons and DRC-01A intimation. The petitioner is mandated to appear before the Central authority, file a detailed reply to the show cause notice with all contentions and documents by the stipulated date, and comply with all lawful summons and requisitions of the State authority, including informing it of the Central proceedings. Thereafter, State and Central authorities must communicate, verify the assessee's claims, and ensure no parallel adjudication on the same subject-matter, proceeding further only in accordance with law and principles of natural justice.
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