Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Cancelled GST registration may be restored on filing an appropriate application after furnishing pending returns and paying outstanding tax dues, interest, late fee and penalty, if any. The Court followed the approach adopted in similar matters and noted the petitioner's compliance steps and readiness to discharge remaining statutory liabilities. It directed the petitioner to apply within the time granted, required the competent authority to verify compliance, and ordered restoration of the registration in accordance with law.
Cancelled GST registration may be restored on filing an appropriate application after furnishing pending returns and paying outstanding tax dues, interest, late fee and penalty, if any. The Court followed the approach adopted in similar matters and noted the petitioner's compliance steps and readiness to discharge remaining statutory liabilities. It directed the petitioner to apply within the time granted, required the competent authority to verify compliance, and ordered restoration of the registration in accordance with law.
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