Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on the date fixed for personal hearing, rendering the opportunity illusory. Despite petitioner's prompt communication informing receipt of notice on hearing date and requesting another opportunity, respondents proceeded without considering it. High Court set aside the order-in-original passed without adhering to principles of natural justice, disposing of the petition.
Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on the date fixed for personal hearing, rendering the opportunity illusory. Despite petitioner's prompt communication informing receipt of notice on hearing date and requesting another opportunity, respondents proceeded without considering it. High Court set aside the order-in-original passed without adhering to principles of natural justice, disposing of the petition.
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