Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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The HC addressed the petitioner's grievance regarding the pending petition for rectification filed under Section 161 of the GST Act. The court acknowledged that the petition had not been disposed of and held that directing the concerned CT & GST Officer to dispose of the petition would serve the ends of justice. The HC therefore ordered the officer to provide the petitioner an opportunity of hearing and to dispose of the rectification petition within four weeks from the date of receipt of the order. The petition before the HC was disposed of accordingly.
The HC addressed the petitioner's grievance regarding the pending petition for rectification filed under Section 161 of the GST Act. The court acknowledged that the petition had not been disposed of and held that directing the concerned CT & GST Officer to dispose of the petition would serve the ends of justice. The HC therefore ordered the officer to provide the petitioner an opportunity of hearing and to dispose of the rectification petition within four weeks from the date of receipt of the order. The petition before the HC was disposed of accordingly.
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