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 adjudication order was set aside because the authority failed to consider the taxpayer's replies and supporting documents on the alleged mismatch between GSTR-1 output tax and tax paid through GSTR-3B. The Court held that fresh consideration was required, with a new reply permitted, all submitted materials examined, and a personal hearing afforded before a fresh finding. It also clarified that verification from suppliers could be undertaken in accordance with law, but the authority could not travel beyond the show-cause notice. The matter was remitted for de novo adjudication, with merits left open.
An adjudication order was set aside because the authority failed to consider the taxpayer's replies and supporting documents on the alleged mismatch between GSTR-1 output tax and tax paid through GSTR-3B. The Court held that fresh consideration was required, with a new reply permitted, all submitted materials examined, and a personal hearing afforded before a fresh finding. It also clarified that verification from suppliers could be undertaken in accordance with law, but the authority could not travel beyond the show-cause notice. The matter was remitted for de novo adjudication, with merits left open.
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