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...
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HC granted interim relief against coercive action following show cause notices issued under extended time limits per Section 168A CGST Act notifications. Petitioner challenged validity of notifications dated December 28, 2023 and January 16, 2024 that extended statutory time limits under Sections 73/74. Following precedent from Aspect Integrated IT case, court found strong prima facie case meriting stay, particularly regarding notification validity and consequent order legitimacy. Parties retain liberty to reapply based on Supreme Court's eventual determination of the matter. Order digitally authenticated by court registry.
HC granted interim relief against coercive action following show cause notices issued under extended time limits per Section 168A CGST Act notifications. Petitioner challenged validity of notifications dated December 28, 2023 and January 16, 2024 that extended statutory time limits under Sections 73/74. Following precedent from Aspect Integrated IT case, court found strong prima facie case meriting stay, particularly regarding notification validity and consequent order legitimacy. Parties retain liberty to reapply based on Supreme Court's eventual determination of the matter. Order digitally authenticated by court registry.
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