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...
Rejection of a GST appeal without affording a hearing and through a cryptic, unreasoned order violated principles of natural justice. The appellate order merely stated a reason for rejection, without supporting reasons, and incorrectly recorded the order-issuing authority. The High Court quashed the appellate order and remanded the appeal for a de novo hearing and a reasoned decision on merits, leaving the parties' substantive contentions open.
Rejection of a GST appeal without affording a hearing and through a cryptic, unreasoned order violated principles of natural justice. The appellate order merely stated a reason for rejection, without supporting reasons, and incorrectly recorded the order-issuing authority. The High Court quashed the appellate order and remanded the appeal for a de novo hearing and a reasoned decision on merits, leaving the parties' substantive contentions open.
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