Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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The High Court declined to entertain the petition challenging the Order-in-Original issued by the Principal Commissioner of CGST and Central Excise, Pune. The Court held that no case was made out to deviate from the usual practice of requiring the party to exhaust the alternate statutory appeals available. Regarding the requirement of pre-deposit, the Court observed that the petitioner, being a multi-national company, cannot bypass the alternate remedy on such grounds. However, the Court granted liberty to the petitioner to challenge the notification dated March 31, 2023, if the occasion arises after exhausting the statutory remedies, keeping all contentions of parties open in this regard. The petition was disposed of.
The High Court declined to entertain the petition challenging the Order-in-Original issued by the Principal Commissioner of CGST and Central Excise, Pune. The Court held that no case was made out to deviate from the usual practice of requiring the party to exhaust the alternate statutory appeals available. Regarding the requirement of pre-deposit, the Court observed that the petitioner, being a multi-national company, cannot bypass the alternate remedy on such grounds. However, the Court granted liberty to the petitioner to challenge the notification dated March 31, 2023, if the occasion arises after exhausting the statutory remedies, keeping all contentions of parties open in this regard. The petition was disposed of.
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