Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
GST registration cancellation appeals dismissed solely as time-barred may be restored where a genuine explanation establishes that non-compliance and delay arose from lack of awareness of online requirements and reliance on advisers who failed to act. Cancellation that brings business operations to a standstill supports consideration of the appellate remedy on merits. The appellate authority must entertain and decide the appeal in accordance with law, subject to payment of applicable late fee, penalty and other statutory deposits.
GST registration cancellation appeals dismissed solely as time-barred may be restored where a genuine explanation establishes that non-compliance and delay arose from lack of awareness of online requirements and reliance on advisers who failed to act. Cancellation that brings business operations to a standstill supports consideration of the appellate remedy on merits. The appellate authority must entertain and decide the appeal in accordance with law, subject to payment of applicable late fee, penalty and other statutory deposits.
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