Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Upload of the GST notice and adjudication order on the common portal constituted valid service under the statutory scheme; the HC rejected the claim that physical or postal service was additionally required. The petitioner had admitted that the notice was uploaded and did not place material particulars showing the actual date of knowledge, while the record also showed prior participation in the proceedings. On that basis, the plea of complete ignorance was not accepted, and the petitioner failed to justify bypassing the statutory remedy after expiry of the appellate period. The writ challenge to the GST demand was therefore dismissed as lacking merit.
Upload of the GST notice and adjudication order on the common portal constituted valid service under the statutory scheme; the HC rejected the claim that physical or postal service was additionally required. The petitioner had admitted that the notice was uploaded and did not place material particulars showing the actual date of knowledge, while the record also showed prior participation in the proceedings. On that basis, the plea of complete ignorance was not accepted, and the petitioner failed to justify bypassing the statutory remedy after expiry of the appellate period. The writ challenge to the GST demand was therefore dismissed as lacking merit.
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