TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The High Court found a violation of principles of natural justice in an order u/s 73 of CGST Act. The impugned order did not consider the detailed reply with supporting documents submitted by the Petitioner, indicating a lack of proper consideration by the Proper Officer. The Court held that if further details were needed, they should have been requested from the Petitioner. As a result, the impugned order was set aside, and the Show Cause Notice was remitted for re-adjudication. The petition was disposed of by way of remand.
The High Court found a violation of principles of natural justice in an order u/s 73 of CGST Act. The impugned order did not consider the detailed reply with supporting documents submitted by the Petitioner, indicating a lack of proper consideration by the Proper Officer. The Court held that if further details were needed, they should have been requested from the Petitioner. As a result, the impugned order was set aside, and the Show Cause Notice was remitted for re-adjudication. The petition was disposed of by way of remand.
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