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 granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case.
HC granted an unconditional stay of GST demand due to the absence of a constituted Appellate Tribunal under Section 112 of the GST Act. The court recognized the petitioners' statutory right to appeal and noted the Tribunal's non-existence. An interim stay was issued on the demand in Form GST APL-04, with directions for affidavit-in-opposition to be filed within eight weeks and potential reply within four weeks thereafter. The stay was granted for four weeks, acknowledging the petitioners' prima facie case.
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