Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Petitioner sought rectification of errors in GST returns due to non-compliance with time limitation u/s 39(9) of CGST Act. Court held no revenue loss if rectification permitted, relying on Star Engineers case. Respondents directed to open portal within a week to enable petitioner to amend GSTR-1 and GSTR-3B within a week. Petition disposed.
Petitioner sought rectification of errors in GST returns due to non-compliance with time limitation u/s 39(9) of CGST Act. Court held no revenue loss if rectification permitted, relying on Star Engineers case. Respondents directed to open portal within a week to enable petitioner to amend GSTR-1 and GSTR-3B within a week. Petition disposed.
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