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 dismissed the application for rectification of an erroneous HSN code in the petitioner's GSTR-9 return, noting discrepancies between the petitioner's statutory returns and ITC data from the seller's GSTR-1 and GSTR-2A. Although the rejection under Section 161 of the TNGST/CGST Act, 2017, was legally sound, the court acknowledged the petitioner's mistake as genuine. The petitioner failed to submit supporting documents before the assessment order. Given the petitioner's status as an authorized dealer engaged in cement trading, the HC set aside the impugned orders and remitted the matter to the respondents for fresh adjudication on merits, thereby disposing of the petition by way of remand.
The HC dismissed the application for rectification of an erroneous HSN code in the petitioner's GSTR-9 return, noting discrepancies between the petitioner's statutory returns and ITC data from the seller's GSTR-1 and GSTR-2A. Although the rejection under Section 161 of the TNGST/CGST Act, 2017, was legally sound, the court acknowledged the petitioner's mistake as genuine. The petitioner failed to submit supporting documents before the assessment order. Given the petitioner's status as an authorized dealer engaged in cement trading, the HC set aside the impugned orders and remitted the matter to the respondents for fresh adjudication on merits, thereby disposing of the petition by way of remand.
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