Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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HC determined that despite the SCN being uploaded on the additional notices tab, the petitioner was permitted to file a reply within one month. The adjudicating authority shall pass an order after hearing the petitioner, with the caveat that the adjudication order remains subject to the pending SLP in SC challenging the impugned notification. The court followed precedential reasoning from prior GST-related jurisprudence, specifically referencing a recent decision involving procedural natural justice principles. The petition was ultimately disposed of, allowing procedural remedies while maintaining conditional administrative adjudication.
HC determined that despite the SCN being uploaded on the additional notices tab, the petitioner was permitted to file a reply within one month. The adjudicating authority shall pass an order after hearing the petitioner, with the caveat that the adjudication order remains subject to the pending SLP in SC challenging the impugned notification. The court followed precedential reasoning from prior GST-related jurisprudence, specifically referencing a recent decision involving procedural natural justice principles. The petition was ultimately disposed of, allowing procedural remedies while maintaining conditional administrative adjudication.
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