Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
The HC quashed the retrospective cancellation of the petitioner-assessee's GST registration, relying on Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. It held that in the absence of the show cause notice embodying an intent for retrospective cancellation, the cancellation shall be effective from the date of issuance of the show cause notice, not retrospectively.
The HC quashed the retrospective cancellation of the petitioner-assessee's GST registration, relying on Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. It held that in the absence of the show cause notice embodying an intent for retrospective cancellation, the cancellation shall be effective from the date of issuance of the show cause notice, not retrospectively.
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