Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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The High Court found a violation of natural justice as the petitioner's reply to the show cause notice was not considered. Discrepancies in GSTR returns were explained by the petitioner, including credit notes and missing supplier invoices. The court noted that the explanation provided was not rejected with reasons, leading to the order being set aside. The case was remanded for reconsideration, and the petition was disposed of by way of remand.
The High Court found a violation of natural justice as the petitioner's reply to the show cause notice was not considered. Discrepancies in GSTR returns were explained by the petitioner, including credit notes and missing supplier invoices. The court noted that the explanation provided was not rejected with reasons, leading to the order being set aside. The case was remanded for reconsideration, and the petition was disposed of by way of remand.
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