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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...
The HC set aside the impugned order and remitted the matter to respondent No.5 for fresh reconsideration following subsequent developments where proceedings against the petitioner were dropped for tax period 2020-21. The court found the impugned notifications dated 28.12.2023 and 29.12.2023 required examination regarding their validity under Section 168A read with Section 73 of CGST/KGST Act, 2017, and applicability of Circular No. 219/13/2024-GST. The petition was allowed by way of remand, directing respondent No.5 to reconsider the matter afresh within stipulated timeframe in accordance with law, bearing in mind the Form GST DRC-05 order dated 28.02.2025.
The HC set aside the impugned order and remitted the matter to respondent No.5 for fresh reconsideration following subsequent developments where proceedings against the petitioner were dropped for tax period 2020-21. The court found the impugned notifications dated 28.12.2023 and 29.12.2023 required examination regarding their validity under Section 168A read with Section 73 of CGST/KGST Act, 2017, and applicability of Circular No. 219/13/2024-GST. The petition was allowed by way of remand, directing respondent No.5 to reconsider the matter afresh within stipulated timeframe in accordance with law, bearing in mind the Form GST DRC-05 order dated 28.02.2025.
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