Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
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Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
HC held that the petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous orders, including the show cause notice and subsequent administrative actions, and restored the original appeal, granting the petitioner an opportunity to defend against the GST appeal. The petition was partially allowed, emphasizing the importance of due process and proper legal notification.
HC held that the petitioner firm, registered in two different states (U.P. and M.P.), requires further investigation to determine whether they constitute the same legal entity under GST law. The court found procedural irregularities in the ex-parte appeal, specifically the lack of proper notice service to the petitioner. Consequently, the HC set aside the previous orders, including the show cause notice and subsequent administrative actions, and restored the original appeal, granting the petitioner an opportunity to defend against the GST appeal. The petition was partially allowed, emphasizing the importance of due process and proper legal notification.
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