Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
HC held that service of notice via online GST portal under 'View Additional Notice/Orders' column is insufficient and violates principles of natural justice. The court invalidated the ex parte order due to improper notice service. Recommended alternative service methods including registered post with acknowledgement, hand delivery, or courier to taxpayer's last known address. The impugned order was set aside and the matter remanded to the respondent for fresh consideration, ensuring the petitioner receives proper legal notification and opportunity to be heard.
HC held that service of notice via online GST portal under 'View Additional Notice/Orders' column is insufficient and violates principles of natural justice. The court invalidated the ex parte order due to improper notice service. Recommended alternative service methods including registered post with acknowledgement, hand delivery, or courier to taxpayer's last known address. The impugned order was set aside and the matter remanded to the respondent for fresh consideration, ensuring the petitioner receives proper legal notification and opportunity to be heard.
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