Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
The HC dismissed the petitioner's writ seeking stay of recovery and pre-deposit under section 161 of the CGST Act, holding that established CBIC guidelines govern recovery where the first appeal has been disposed of until the Appellate Tribunal is operational, leaving no substantive relief. The petitioner was granted liberty to comply with the CBIC circular by filing an undertaking with the jurisdictional proper officer undertaking to file an appeal before the Appellate Tribunal when it comes into operation in accordance with section 112 timelines, and to make the statutory pre-deposit under section 112(8) within 15 days of receipt of this order. Petition disposed.
The HC dismissed the petitioner's writ seeking stay of recovery and pre-deposit under section 161 of the CGST Act, holding that established CBIC guidelines govern recovery where the first appeal has been disposed of until the Appellate Tribunal is operational, leaving no substantive relief. The petitioner was granted liberty to comply with the CBIC circular by filing an undertaking with the jurisdictional proper officer undertaking to file an appeal before the Appellate Tribunal when it comes into operation in accordance with section 112 timelines, and to make the statutory pre-deposit under section 112(8) within 15 days of receipt of this order. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
