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...
Whether a registered person could be permitted to file a manual GSTR-3B for the quarter ending March 2021 to claim additional ITC omitted due to an error was determined by balancing procedural facilitation with preservation of existing tax demands. The court accepted that allowing manual filing would not, by itself, nullify or dilute the demand raised under the order dated 19.02.2025, which would continue to operate subject to any permissible challenge before the competent authority. Accordingly, the respondents were directed to accept the manual return, without automatic impact on the demand order, and the petition was disposed of. - HC
Whether a registered person could be permitted to file a manual GSTR-3B for the quarter ending March 2021 to claim additional ITC omitted due to an error was determined by balancing procedural facilitation with preservation of existing tax demands. The court accepted that allowing manual filing would not, by itself, nullify or dilute the demand raised under the order dated 19.02.2025, which would continue to operate subject to any permissible challenge before the competent authority. Accordingly, the respondents were directed to accept the manual return, without automatic impact on the demand order, and the petition was disposed of. - HC
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