Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.
The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.
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