Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
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The Delhi High Court found a violation of natural justice principles in a case involving an ex-parte demand due to the petitioner's failure to respond to a Show Cause Notice (SCN) u/s 73 of the Central Goods and Services Tax Act, 2017. The petitioner couldn't reply as their business was closed. The court set aside the impugned order, restored the SCN, and directed the petitioner to file a reply within two weeks. The Proper Officer was instructed to re-adjudicate the matter, provide a personal hearing, and issue a fresh order within the prescribed period u/s 75(3) of the Act. Petition disposed off.
The Delhi High Court found a violation of natural justice principles in a case involving an ex-parte demand due to the petitioner's failure to respond to a Show Cause Notice (SCN) u/s 73 of the Central Goods and Services Tax Act, 2017. The petitioner couldn't reply as their business was closed. The court set aside the impugned order, restored the SCN, and directed the petitioner to file a reply within two weeks. The Proper Officer was instructed to re-adjudicate the matter, provide a personal hearing, and issue a fresh order within the prescribed period u/s 75(3) of the Act. Petition disposed off.
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