Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
The High Court addressed an issue where the petitioner couldn't upload a reply to a show cause notice (SCN) regarding discrepancies between their GSTR 1 and GSTR 3B filings. The court determined that the tax proposal was confirmed due to the petitioner's failure to respond to the SCN. To ensure justice, the court set aside the order, requiring the petitioner to pay 10% of the disputed tax demand within two weeks. The petitioner was granted the opportunity to contest the tax demand on merits by submitting a reply to the SCN within the specified period. This decision disposed of the petition.
The High Court addressed an issue where the petitioner couldn't upload a reply to a show cause notice (SCN) regarding discrepancies between their GSTR 1 and GSTR 3B filings. The court determined that the tax proposal was confirmed due to the petitioner's failure to respond to the SCN. To ensure justice, the court set aside the order, requiring the petitioner to pay 10% of the disputed tax demand within two weeks. The petitioner was granted the opportunity to contest the tax demand on merits by submitting a reply to the SCN within the specified period. This decision disposed of the petition.
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