Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services Tax Act, challenged the cancellation of their GST registration due to failure to file periodic/GST returns. Citing a previous judgment, the petitioner sought an opportunity to apply for revocation, promising to comply with all requirements, including filing outstanding returns and paying dues. The court, finding the issues similar and with no objection from the State, disposed of the writ petition, granting the petitioner two weeks to apply for revocation.
Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services Tax Act, challenged the cancellation of their GST registration due to failure to file periodic/GST returns. Citing a previous judgment, the petitioner sought an opportunity to apply for revocation, promising to comply with all requirements, including filing outstanding returns and paying dues. The court, finding the issues similar and with no objection from the State, disposed of the writ petition, granting the petitioner two weeks to apply for revocation.
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