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...
Uploading GST notices or orders solely in the Common Portal's "View Additional Notices and Orders" tab was not authorised service because the notified portal functions and Rules did not prescribe that tab as a statutory mode of service. Such uploading could not commence the appeal limitation period, particularly where the interface did not prominently disclose communications. E-mail service required transmission of the notice or order itself to the registered e-mail address; an intimation alone was insufficient. Ex parte proceedings based solely on invalid portal service were restored for reply and hearing, while affected appeals could be considered on merits. However, an assessee that replied to and contested a show-cause notice could not later challenge the resulting order solely for defective portal service.
Uploading GST notices or orders solely in the Common Portal's "View Additional Notices and Orders" tab was not authorised service because the notified portal functions and Rules did not prescribe that tab as a statutory mode of service. Such uploading could not commence the appeal limitation period, particularly where the interface did not prominently disclose communications. E-mail service required transmission of the notice or order itself to the registered e-mail address; an intimation alone was insufficient. Ex parte proceedings based solely on invalid portal service were restored for reply and hearing, while affected appeals could be considered on merits. However, an assessee that replied to and contested a show-cause notice could not later challenge the resulting order solely for defective portal service.
Note: It is a system-generated summary and is for quick reference only.
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