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...
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The High Court dismissed the petition challenging the rejection of appeal against cancellation of GST registration for non-compliance with GST REG 2017. The petitioner failed to furnish returns u/s 39 of the CGST Act, 2017. The show cause notice was issued on 15.01.2023, and the GST registration was cancelled vide order dated 15.01.2023. However, the petitioner filed an appeal on 28.03.2024, with a delay of 403 days, exceeding the statutory limitation period of three months u/s 107(1) of the CGST Act, 2017. The Court held that the petitioner was not entitled to relief due to the delay, lethargy in approach, and non-compliance with GST REG 2017 by not filing returns regularly. The Court found no perversity in the cancellation order or necessity for interference with the appellate order filed beyond the limitation period.
The High Court dismissed the petition challenging the rejection of appeal against cancellation of GST registration for non-compliance with GST REG 2017. The petitioner failed to furnish returns u/s 39 of the CGST Act, 2017. The show cause notice was issued on 15.01.2023, and the GST registration was cancelled vide order dated 15.01.2023. However, the petitioner filed an appeal on 28.03.2024, with a delay of 403 days, exceeding the statutory limitation period of three months u/s 107(1) of the CGST Act, 2017. The Court held that the petitioner was not entitled to relief due to the delay, lethargy in approach, and non-compliance with GST REG 2017 by not filing returns regularly. The Court found no perversity in the cancellation order or necessity for interference with the appellate order filed beyond the limitation period.
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