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...
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
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