Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
HC dismissed the writ petition challenging the issuance of GST show cause notices (FORM DRC-01 and DRC-02). The court held that when multiple parties are involved in complex transactions, the show cause notice providing computation details for each noticee is sufficient. The court declined to intervene in ongoing adjudication proceedings, emphasizing the limited scope of writ jurisdiction under Article 226. The statutory proceedings against the petitioners shall continue in accordance with established legal protocols, with the court refraining from examining the veracity of departmental statements at this stage.
HC dismissed the writ petition challenging the issuance of GST show cause notices (FORM DRC-01 and DRC-02). The court held that when multiple parties are involved in complex transactions, the show cause notice providing computation details for each noticee is sufficient. The court declined to intervene in ongoing adjudication proceedings, emphasizing the limited scope of writ jurisdiction under Article 226. The statutory proceedings against the petitioners shall continue in accordance with established legal protocols, with the court refraining from examining the veracity of departmental statements at this stage.
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