Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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A writ petition challenging a GST demand order without first using the statutory appellate remedy is not maintainable where an efficacious appeal is available under the CGST Act. The High Court directed the petitioner to pursue that remedy, while leaving all contentions open for the Appellate Authority. The petition was disposed of with liberty to file a statutory appeal, and the time spent pursuing the writ proceedings was to be excluded for limitation purposes if the appeal is filed within four weeks.
A writ petition challenging a GST demand order without first using the statutory appellate remedy is not maintainable where an efficacious appeal is available under the CGST Act. The High Court directed the petitioner to pursue that remedy, while leaving all contentions open for the Appellate Authority. The petition was disposed of with liberty to file a statutory appeal, and the time spent pursuing the writ proceedings was to be excluded for limitation purposes if the appeal is filed within four weeks.
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