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 by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions.
HC held that service of notice by uploading on the portal constitutes valid service under Section 169(1)(d) of WBGST/CGST Act, 2017. The court rejected the contention that personal service was mandatory, finding that the petitioner was aware of the proceedings and had responded to the show-cause notice. The appellate authority's mechanical rejection of the appeal for delay was deemed incorrect, following precedent that allows condonation beyond the extended one-month period. Consequently, the impugned order was set aside, and the petition was disposed of, affirming a more flexible interpretation of service and delay condonation provisions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
