Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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Petitioner challenged the show-cause notice (SCN) in Form GST DRC-01, alleging that respondents sought to levy GST at 28% instead of the prevalent 18% rate paid since 2017. The court held that mere issuance of the SCN to the petitioner and not to counterparts cannot be deemed unlawful. Writ jurisdiction cannot be invoked solely based on the SCN issuance, as the petitioner has the right to file a reply and be heard before any order is passed. Furthermore, any order passed by the authorities is appealable under the CGST Act. Consequently, the writ petition lacked merit and was dismissed.
Petitioner challenged the show-cause notice (SCN) in Form GST DRC-01, alleging that respondents sought to levy GST at 28% instead of the prevalent 18% rate paid since 2017. The court held that mere issuance of the SCN to the petitioner and not to counterparts cannot be deemed unlawful. Writ jurisdiction cannot be invoked solely based on the SCN issuance, as the petitioner has the right to file a reply and be heard before any order is passed. Furthermore, any order passed by the authorities is appealable under the CGST Act. Consequently, the writ petition lacked merit and was dismissed.
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