Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-furnishing returns for six months. Court found violation of natural justice principles as no personal hearing date was notified to petitioner. HC directed petitioner to approach concerned authority within two months seeking restoration by filing pending returns and paying tax dues with interest and late fees. Court held that if petitioner complies with proviso to Rule 22(4) of CGST Rules 2017, authority must consider restoration application expeditiously in accordance with law, given serious civil consequences of registration cancellation.
HC disposed of writ petition challenging GST registration cancellation under Section 29(2)(c) for non-furnishing returns for six months. Court found violation of natural justice principles as no personal hearing date was notified to petitioner. HC directed petitioner to approach concerned authority within two months seeking restoration by filing pending returns and paying tax dues with interest and late fees. Court held that if petitioner complies with proviso to Rule 22(4) of CGST Rules 2017, authority must consider restoration application expeditiously in accordance with law, given serious civil consequences of registration cancellation.
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