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...
Provisional attachment under Section 83 of the CGST/KGST Act was challenged as time-barred. The court held that Section 83 expressly limits the attachment's operation to one year, and on expiry the attachment and all consequential proceedings and notices cease to have effect; accordingly, the impugned attachment was declared non-subsisting due to lapse of the statutory period. Relying on binding precedent, it further held that after expiry of the one-year period, the Revenue is precluded from re-invoking Section 83 to issue a fresh or new provisional attachment in respect of the same matter. Petition was disposed with directions. - HC
Provisional attachment under Section 83 of the CGST/KGST Act was challenged as time-barred. The court held that Section 83 expressly limits the attachment's operation to one year, and on expiry the attachment and all consequential proceedings and notices cease to have effect; accordingly, the impugned attachment was declared non-subsisting due to lapse of the statutory period. Relying on binding precedent, it further held that after expiry of the one-year period, the Revenue is precluded from re-invoking Section 83 to issue a fresh or new provisional attachment in respect of the same matter. Petition was disposed with directions. - HC
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