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...
Effective service by upload on the GST common portal does not supplant the taxpayer's right to be heard; the HC held that an assessment order passed without effective service and without affording a personal hearing is infirm and was set aside. Where portal notices elicit no response, the officer must apply mind and invoke other valid modes of service rather than rely on repeated portal reminders; failure to do so risks ineffective service and ex parte orders. The matter was remitted for fresh consideration subject to the petitioner depositing 25%, filing a reply within three weeks, and issuance of a clear 14 day notice for personal hearing before disposal on merits.
Effective service by upload on the GST common portal does not supplant the taxpayer's right to be heard; the HC held that an assessment order passed without effective service and without affording a personal hearing is infirm and was set aside. Where portal notices elicit no response, the officer must apply mind and invoke other valid modes of service rather than rely on repeated portal reminders; failure to do so risks ineffective service and ex parte orders. The matter was remitted for fresh consideration subject to the petitioner depositing 25%, filing a reply within three weeks, and issuance of a clear 14 day notice for personal hearing before disposal on merits.
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