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...
Where a statutory appellate forum is constituted and functional, writ jurisdiction is inappropriate and petitioners must pursue the statutory remedy; the court directed the petitioner to comply with the mandatory pre condition in Section 112(8) (deposit requirement) and to file the appeal within the notified timeline, whereupon the GSTAT shall entertain the appeal if it is in order under Section 112 and applicable rules. The writ was disposed of with directions to deposit and file before the Tribunal; the court declined to rule on the merits of the first appellate order.
Where a statutory appellate forum is constituted and functional, writ jurisdiction is inappropriate and petitioners must pursue the statutory remedy; the court directed the petitioner to comply with the mandatory pre condition in Section 112(8) (deposit requirement) and to file the appeal within the notified timeline, whereupon the GSTAT shall entertain the appeal if it is in order under Section 112 and applicable rules. The writ was disposed of with directions to deposit and file before the Tribunal; the court declined to rule on the merits of the first appellate order.
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