Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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HC upheld Petitioner's entitlement to IGST refund for pharmaceutical product exports from July 2017 to April 2018. Despite technical processing challenges acknowledged by Respondents, the court mandated manual refund processing within two weeks, consistent with the earlier Refund Sanctioning Order. The technical impediment was deemed insufficient to obstruct the Petitioner's legitimate refund claim. Petition was consequently disposed of, directing immediate compliance by Respondents.
HC upheld Petitioner's entitlement to IGST refund for pharmaceutical product exports from July 2017 to April 2018. Despite technical processing challenges acknowledged by Respondents, the court mandated manual refund processing within two weeks, consistent with the earlier Refund Sanctioning Order. The technical impediment was deemed insufficient to obstruct the Petitioner's legitimate refund claim. Petition was consequently disposed of, directing immediate compliance by Respondents.
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