Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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The High Court considered the maintainability of a petition challenging the cancellation of GST registration. Petitioner argued violation of natural justice and constitutional rights. Referring to WHIRLPOOL CORPORATION case, the court noted exceptions to the availability of alternative remedy. Show cause notice contained necessary details, rejecting petitioner's claim of violation of natural justice. While acknowledging alternative remedies, the court allowed the petitioner to challenge the order within a reasonable time. The writ petition was dismissed, granting the petitioner a chance to appeal u/s 30 of the GST Act.
The High Court considered the maintainability of a petition challenging the cancellation of GST registration. Petitioner argued violation of natural justice and constitutional rights. Referring to WHIRLPOOL CORPORATION case, the court noted exceptions to the availability of alternative remedy. Show cause notice contained necessary details, rejecting petitioner's claim of violation of natural justice. While acknowledging alternative remedies, the court allowed the petitioner to challenge the order within a reasonable time. The writ petition was dismissed, granting the petitioner a chance to appeal u/s 30 of the GST Act.
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