Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST portal, physical copy was only served on 16.04.2024. Court determined delayed physical service constituted sufficient grounds for condonation, setting aside appellate authority's original order rejecting appeal. Delay condoned under principles of reasonable cause and procedural fairness, acknowledging distinction between portal upload and actual service of notice. Original appellate order vacated, allowing appellant to proceed with substantive appeal on merits.
HC condoned 142-day delay in filing GST appeal where appellant demonstrated reasonable cause due to belated service of demand notice. While notice was uploaded on GST portal, physical copy was only served on 16.04.2024. Court determined delayed physical service constituted sufficient grounds for condonation, setting aside appellate authority's original order rejecting appeal. Delay condoned under principles of reasonable cause and procedural fairness, acknowledging distinction between portal upload and actual service of notice. Original appellate order vacated, allowing appellant to proceed with substantive appeal on merits.
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