Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Violation of principles of natural justice by not providing sufficient opportunity to the petitioner to substantiate their claim. The respondent wrongfully availed input tax credit on the purchase of motor vehicles, reflected in GSTR-2A, and the corresponding GSTR-3B, violating Section 17(5) of the TNGST/CGST Acts. The court held that the respondent's order was passed without giving reasonable opportunity to the petitioner, violating natural justice principles. The petitioner claimed unawareness of the notice issued through the GST Portal and could establish their case if given an opportunity. The petitioner's appeal against the impugned order was dismissed solely on the ground of no provision to condone the delay. Considering the facts and circumstances, the court condoned the delay in filing the appeal by the petitioner before the Appellate Authority in the interest of justice. The petition was disposed of.
Violation of principles of natural justice by not providing sufficient opportunity to the petitioner to substantiate their claim. The respondent wrongfully availed input tax credit on the purchase of motor vehicles, reflected in GSTR-2A, and the corresponding GSTR-3B, violating Section 17(5) of the TNGST/CGST Acts. The court held that the respondent's order was passed without giving reasonable opportunity to the petitioner, violating natural justice principles. The petitioner claimed unawareness of the notice issued through the GST Portal and could establish their case if given an opportunity. The petitioner's appeal against the impugned order was dismissed solely on the ground of no provision to condone the delay. Considering the facts and circumstances, the court condoned the delay in filing the appeal by the petitioner before the Appellate Authority in the interest of justice. The petition was disposed of.
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