Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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The High Court found the order passed by the authority to be violative of principles of natural justice as it was a non-speaking order that failed to address the objections raised by the petitioner. The issues involved input tax credit mismatch between GSTR-3B and GSTR-2A/GSTR-5, and discrepancies between GSTR-1 and e-way bill outward supplies. The impugned order was set aside, and the authority was directed to consider the petitioner's objections, provide an opportunity for personal hearing, and pass a speaking order within twelve weeks, in accordance with law. The petition was disposed of by way of remand.
The High Court found the order passed by the authority to be violative of principles of natural justice as it was a non-speaking order that failed to address the objections raised by the petitioner. The issues involved input tax credit mismatch between GSTR-3B and GSTR-2A/GSTR-5, and discrepancies between GSTR-1 and e-way bill outward supplies. The impugned order was set aside, and the authority was directed to consider the petitioner's objections, provide an opportunity for personal hearing, and pass a speaking order within twelve weeks, in accordance with law. The petition was disposed of by way of remand.
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