Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The High Court dismissed the petition, holding that the petitioners should avail the alternate remedy of appeal instead. It was not a case of complete lack of opportunity or notice, but rather an alleged lack of adequate opportunity. Mere allegation of non-furnishing of some documents is insufficient; the impact and relevance of such documents need to be examined. The Appellate Tribunal u/s 129B of the Customs Act has substantial powers to pass appropriate orders after considering additional evidence, if necessary. Therefore, the available appeal remedy is efficacious, and no case is made out for entertaining the petitions instead of relegating the petitioners to the appeal process. The petitioners are free to appeal the impugned order dated June 28, 2024.
The High Court dismissed the petition, holding that the petitioners should avail the alternate remedy of appeal instead. It was not a case of complete lack of opportunity or notice, but rather an alleged lack of adequate opportunity. Mere allegation of non-furnishing of some documents is insufficient; the impact and relevance of such documents need to be examined. The Appellate Tribunal u/s 129B of the Customs Act has substantial powers to pass appropriate orders after considering additional evidence, if necessary. Therefore, the available appeal remedy is efficacious, and no case is made out for entertaining the petitions instead of relegating the petitioners to the appeal process. The petitioners are free to appeal the impugned order dated June 28, 2024.
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