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 dismissed the writ petition challenging a GST demand notice under Section 73 of the GST Act. The court found no merit in the petitioner's challenge, noting the delayed response to the show cause notice, lack of valid explanation for delay, and failure to pursue alternative appellate remedies. The court held that the petitioner cannot frustrate the adjudicatory process by belatedly approaching the court after failing to respond within the prescribed timeline, and rejected the contention of lack of hearing opportunity.
HC dismissed the writ petition challenging a GST demand notice under Section 73 of the GST Act. The court found no merit in the petitioner's challenge, noting the delayed response to the show cause notice, lack of valid explanation for delay, and failure to pursue alternative appellate remedies. The court held that the petitioner cannot frustrate the adjudicatory process by belatedly approaching the court after failing to respond within the prescribed timeline, and rejected the contention of lack of hearing opportunity.
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