Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
HC allowed the petition, setting aside the impugned order dated 29.04.2024 due to procedural impropriety. The court found that mere uploading of notice on the GST portal without ensuring actual receipt constitutes a violation of natural justice principles. The first respondent failed to diligently explore alternative notice service modes under Section 169 of GST Act, rendering the original order invalid. The matter was remanded for fresh consideration, providing the petitioner an opportunity to respond to the show cause notice through proper communication channels.
HC allowed the petition, setting aside the impugned order dated 29.04.2024 due to procedural impropriety. The court found that mere uploading of notice on the GST portal without ensuring actual receipt constitutes a violation of natural justice principles. The first respondent failed to diligently explore alternative notice service modes under Section 169 of GST Act, rendering the original order invalid. The matter was remanded for fresh consideration, providing the petitioner an opportunity to respond to the show cause notice through proper communication channels.
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