Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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The HC dismissed the writ petition under Articles 226 and 227 for want of maintainability, holding that the petitioner failed to demonstrate sufficient cause for inordinate delay and unjustifiably bypassed the statutory alternative remedy to challenge the impugned order dated 17 August 2024. Allegations concerning excess input tax credit in GSTR-3B vis-Ã -vis GSTR-2A did not justify invocation of discretionary writ jurisdiction absent promptness or exceptional circumstances. Applying established parameters restricting exercise of Article 226 discretion, the Court declined to exercise relief against an assessment/order capable of statutory challenge and accordingly dismissed the petition.
The HC dismissed the writ petition under Articles 226 and 227 for want of maintainability, holding that the petitioner failed to demonstrate sufficient cause for inordinate delay and unjustifiably bypassed the statutory alternative remedy to challenge the impugned order dated 17 August 2024. Allegations concerning excess input tax credit in GSTR-3B vis-Ã -vis GSTR-2A did not justify invocation of discretionary writ jurisdiction absent promptness or exceptional circumstances. Applying established parameters restricting exercise of Article 226 discretion, the Court declined to exercise relief against an assessment/order capable of statutory challenge and accordingly dismissed the petition.
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