Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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HC dismissed the writ petition on grounds of alternative remedy being available. The petitioner challenged penalty and e-way bill validity arising from technical portal errors during transshipment due to vehicle breakdown. Despite contentions regarding bill extension and portal glitches, the court held that the appellate authority remains competent to examine all substantive and procedural aspects if an appeal is filed in accordance with law. The petition was consequently rejected, emphasizing exhaustion of statutory remedies before seeking extraordinary writ jurisdiction.
HC dismissed the writ petition on grounds of alternative remedy being available. The petitioner challenged penalty and e-way bill validity arising from technical portal errors during transshipment due to vehicle breakdown. Despite contentions regarding bill extension and portal glitches, the court held that the appellate authority remains competent to examine all substantive and procedural aspects if an appeal is filed in accordance with law. The petition was consequently rejected, emphasizing exhaustion of statutory remedies before seeking extraordinary writ jurisdiction.
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