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...
HC granted petitioner liberty to file appeal under Section 107 of CGST Act by 15th July, 2025, with mandatory pre-deposit. The court permitted appellate remedy to be adjudicated on merits without limitation bar. The pending decision in Quest Infotech case regarding consolidated show cause notice across multiple financial years shall potentially bind appellate proceedings. The court emphasized procedural compliance and principles of natural justice while addressing fraudulent ITC availment and goods-less invoice issues.
HC granted petitioner liberty to file appeal under Section 107 of CGST Act by 15th July, 2025, with mandatory pre-deposit. The court permitted appellate remedy to be adjudicated on merits without limitation bar. The pending decision in Quest Infotech case regarding consolidated show cause notice across multiple financial years shall potentially bind appellate proceedings. The court emphasized procedural compliance and principles of natural justice while addressing fraudulent ITC availment and goods-less invoice issues.
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