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...
An ex parte assessment based on a Show Cause Notice in Form GST DRC-01 is remitted for fresh adjudication; the taxpayer must file a reply with supporting documents within 30 days and the respondent must verify whether disputed sums were recovered from the Electronic Liability Ledger and, if not, require deposit. On compliance the respondent shall decide the matter on merits expeditiously (preferably within three months) and any bank attachment shall be vacated conditionally where no other arrears exist. Failure to comply permits statutory recovery as if the petition were dismissed, subject to prior notice before enforcement action.
An ex parte assessment based on a Show Cause Notice in Form GST DRC-01 is remitted for fresh adjudication; the taxpayer must file a reply with supporting documents within 30 days and the respondent must verify whether disputed sums were recovered from the Electronic Liability Ledger and, if not, require deposit. On compliance the respondent shall decide the matter on merits expeditiously (preferably within three months) and any bank attachment shall be vacated conditionally where no other arrears exist. Failure to comply permits statutory recovery as if the petition were dismissed, subject to prior notice before enforcement action.
Note: It is a system-generated summary and is for quick reference only.
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