Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Maintainability of appeal against order under CGST/SGST Act adjudication on refund application dismissed. Appellant had option to pay amounts demanded or contest seizure and insist on adjudication order. Appellant chose payment, leading to release order without tax/penalty determination. If payment was mistake, appellant should have sought refund and adjudication on refund application. Appellant solely to blame for delay of over 7 years after release of goods. Writ Appeal dismissed, upholding Single Judge's dismissal of Writ Petition.
Maintainability of appeal against order under CGST/SGST Act adjudication on refund application dismissed. Appellant had option to pay amounts demanded or contest seizure and insist on adjudication order. Appellant chose payment, leading to release order without tax/penalty determination. If payment was mistake, appellant should have sought refund and adjudication on refund application. Appellant solely to blame for delay of over 7 years after release of goods. Writ Appeal dismissed, upholding Single Judge's dismissal of Writ Petition.
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