Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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An efficacious statutory appeal generally bars writ jurisdiction against an appealable GST adjudication order unless exceptional circumstances are properly pleaded and supported. A natural justice challenge based on non-supply of relied-upon documents requires particulars identifying the documents withheld and the resulting prejudice; a bare allegation is insufficient, particularly where the order records service of the show cause notice and documents through registered and other email addresses. The article notes that writ petitions should not be used to bypass the appellate process or mandatory pre-deposit. The petition was treated as not maintainable, with liberty to pursue the statutory appeal subject to statutory requirements and with merits left open.
An efficacious statutory appeal generally bars writ jurisdiction against an appealable GST adjudication order unless exceptional circumstances are properly pleaded and supported. A natural justice challenge based on non-supply of relied-upon documents requires particulars identifying the documents withheld and the resulting prejudice; a bare allegation is insufficient, particularly where the order records service of the show cause notice and documents through registered and other email addresses. The article notes that writ petitions should not be used to bypass the appellate process or mandatory pre-deposit. The petition was treated as not maintainable, with liberty to pursue the statutory appeal subject to statutory requirements and with merits left open.
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