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...
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HC dismissed the writ petition involving fraudulent Input Tax Credit (ITC) availment, declining to exercise judicial review. The court emphasized the significant impact on GST regime and exchequer, directing the petitioner to pursue appellate remedies under Section 107 of CGST Act, 2017. The petitioner was granted liberty to file an appeal by 15th July, 2025, with mandatory pre-deposit, ensuring the appeal would be adjudicated on merits if filed within the prescribed timeframe. The petition was disposed of, reinforcing procedural constraints in tax-related fraudulent claims.
HC dismissed the writ petition involving fraudulent Input Tax Credit (ITC) availment, declining to exercise judicial review. The court emphasized the significant impact on GST regime and exchequer, directing the petitioner to pursue appellate remedies under Section 107 of CGST Act, 2017. The petitioner was granted liberty to file an appeal by 15th July, 2025, with mandatory pre-deposit, ensuring the appeal would be adjudicated on merits if filed within the prescribed timeframe. The petition was disposed of, reinforcing procedural constraints in tax-related fraudulent claims.
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