Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
HC ruled that GST registration cancellation order violated principles of natural justice by: (1) issuing show cause notice for one ground but cancelling registration on an undisclosed separate ground, (2) failing to provide petitioner opportunity of being heard, and (3) passing quasi-judicial order without applying mind to constitutional protections under Articles 14 and 19. The impugned order was deemed unsustainable in law. HC remanded matter to adjudicating authority with directive to issue fresh notice specifying proposed registration cancellation reasons within one week, thereby allowing the petition and safeguarding petitioner's procedural rights.
HC ruled that GST registration cancellation order violated principles of natural justice by: (1) issuing show cause notice for one ground but cancelling registration on an undisclosed separate ground, (2) failing to provide petitioner opportunity of being heard, and (3) passing quasi-judicial order without applying mind to constitutional protections under Articles 14 and 19. The impugned order was deemed unsustainable in law. HC remanded matter to adjudicating authority with directive to issue fresh notice specifying proposed registration cancellation reasons within one week, thereby allowing the petition and safeguarding petitioner's procedural rights.
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