Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Petitioner challenged determination made by respondents on 30th December 2023 u/s 73(9) of CGST/WBGST Act 2017, alleging violation of principles of natural justice without issuance of show cause notice in Form GST DRC-01 and without uploading on portal. Court observed petitioner was duly served show cause notice prior to adjudication order for tax period 2017-18 to 2022-23 through email as permitted u/s 169. However, summary of order was not uploaded on portal and Form GST DRC-07 uploaded belatedly on 14th June 2024 was defective. Court permitted respondents to upload summary of order along with Form GST DRC-07 on portal and disposed petition.
Petitioner challenged determination made by respondents on 30th December 2023 u/s 73(9) of CGST/WBGST Act 2017, alleging violation of principles of natural justice without issuance of show cause notice in Form GST DRC-01 and without uploading on portal. Court observed petitioner was duly served show cause notice prior to adjudication order for tax period 2017-18 to 2022-23 through email as permitted u/s 169. However, summary of order was not uploaded on portal and Form GST DRC-07 uploaded belatedly on 14th June 2024 was defective. Court permitted respondents to upload summary of order along with Form GST DRC-07 on portal and disposed petition.
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