Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
The HC remitted the matter to the Commissioner, CGST, Ghaziabad, directing reconsideration of the Electronic Credit Ledger blockage effected under Rule 86A, CGST Rules, 2017, on grounds implicating principles of natural justice and the requirement of a pre-decisional hearing. The petitioner is ordered to file a reply/objection within one week from the judgment. A personal hearing is fixed for 25 August 2025 at 11:00 AM before the Commissioner. The Commissioner is directed to pass a reasoned, expeditious order preferably within one week of the hearing. The petition is disposed of, without adjudicating the framed legal questions, for fresh decision in accordance with law.
The HC remitted the matter to the Commissioner, CGST, Ghaziabad, directing reconsideration of the Electronic Credit Ledger blockage effected under Rule 86A, CGST Rules, 2017, on grounds implicating principles of natural justice and the requirement of a pre-decisional hearing. The petitioner is ordered to file a reply/objection within one week from the judgment. A personal hearing is fixed for 25 August 2025 at 11:00 AM before the Commissioner. The Commissioner is directed to pass a reasoned, expeditious order preferably within one week of the hearing. The petition is disposed of, without adjudicating the framed legal questions, for fresh decision in accordance with law.
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