Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
HC dismissed the review petition regarding condonation of delay in filing an appeal under CGST Act. The court found the impugned order valid, as it was uploaded on the GSTN portal after verification by the State Tax Officer. The petition was deemed unmerited both on procedural grounds and substantive legal merits, with no apparent error in the original order. The court's ruling upheld the administrative process and rejected the appellant's challenge to the order's validity.
HC dismissed the review petition regarding condonation of delay in filing an appeal under CGST Act. The court found the impugned order valid, as it was uploaded on the GSTN portal after verification by the State Tax Officer. The petition was deemed unmerited both on procedural grounds and substantive legal merits, with no apparent error in the original order. The court's ruling upheld the administrative process and rejected the appellant's challenge to the order's validity.
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