Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Maintainability of petition - appealable order or not - non-constitution of the Appellate Tribunal - The High Court acknowledges that the impugned order is appealable under Section 112 of the CGST/OGST Act. It also recognizes that due to the non-constitution of the Appellate Tribunal, the petitioner is deprived of its statutory remedy of appeal and the corresponding benefits under the mentioned sections of the Acts.
Maintainability of petition - appealable order or not - non-constitution of the Appellate Tribunal - The High Court acknowledges that the impugned order is appealable under Section 112 of the CGST/OGST Act. It also recognizes that due to the non-constitution of the Appellate Tribunal, the petitioner is deprived of its statutory remedy of appeal and the corresponding benefits under the mentioned sections of the Acts.
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