Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling reason to intervene at show cause notice stage, noting that adjudicating authority is competent to evaluate all objections including audit report findings and applicability of Section 74. Alternative remedy being available, writ petition was disposed of directing petitioner to pursue remedies before statutory authority.
HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling reason to intervene at show cause notice stage, noting that adjudicating authority is competent to evaluate all objections including audit report findings and applicability of Section 74. Alternative remedy being available, writ petition was disposed of directing petitioner to pursue remedies before statutory authority.
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