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 ...
The HC set aside the orders dated 09.06.2025 and 10.06.2025 rejecting the petition for rectification under Section 161 of the GST Act. The petitioner is directed to deposit the tax amount as determined in the assessment order dated 16.02.2022 within one week. Upon timely deposit, the Additional CT & GST Officer shall reconsider the application for waiver of interest and penalty under Section 128A on its own merits. The petition is disposed of accordingly.
The HC set aside the orders dated 09.06.2025 and 10.06.2025 rejecting the petition for rectification under Section 161 of the GST Act. The petitioner is directed to deposit the tax amount as determined in the assessment order dated 16.02.2022 within one week. Upon timely deposit, the Additional CT & GST Officer shall reconsider the application for waiver of interest and penalty under Section 128A on its own merits. The petition is disposed of accordingly.
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