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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The HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including documents and witness examination, despite the restrictions in sub-rule (1). The appellate authority's failure to consider this jurisdiction rendered its order mechanical and unsatisfactory. Consequently, the matter was remanded with directions for the appellate authority to allow the petitioner to adduce additional evidence, specifically a certificate dated 10 August 2024 issued by respondent no.6. The writ petition was disposed of accordingly by way of remand.
The HC held that the appellate authority is empowered under Rule 112(4) of the WBGST/CGST Rules, 2017, to admit additional evidence, including documents and witness examination, despite the restrictions in sub-rule (1). The appellate authority's failure to consider this jurisdiction rendered its order mechanical and unsatisfactory. Consequently, the matter was remanded with directions for the appellate authority to allow the petitioner to adduce additional evidence, specifically a certificate dated 10 August 2024 issued by respondent no.6. The writ petition was disposed of accordingly by way of remand.
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