Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The Chhattisgarh High Court considered the maintainability of a petition challenging an order issued u/s 73(1) of the GST Act. The court noted that the order was appealable u/s 107 of the GST Act. Referring to the principle of exhaustion of alternative remedy, the court cited the Supreme Court's stance that when statutory remedies are available, writ petitions should not be entertained. The court emphasized that the petitioner had the option to challenge the order through an appeal, and dismissed the writ petition, stating that the petitioner's ability to access their email could be addressed in the appellate process. The court concluded that there were no grounds to entertain the writ petition, hence it was dismissed.
The Chhattisgarh High Court considered the maintainability of a petition challenging an order issued u/s 73(1) of the GST Act. The court noted that the order was appealable u/s 107 of the GST Act. Referring to the principle of exhaustion of alternative remedy, the court cited the Supreme Court's stance that when statutory remedies are available, writ petitions should not be entertained. The court emphasized that the petitioner had the option to challenge the order through an appeal, and dismissed the writ petition, stating that the petitioner's ability to access their email could be addressed in the appellate process. The court concluded that there were no grounds to entertain the writ petition, hence it was dismissed.
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