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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HC held that where a petitioner deposited amounts under section 71 of the State GST Act, 2017 and allegations of fraud and willful misstatement or suppression of facts arose, any deposit found to be in excess shall not be refunded immediately but may be adjusted at final adjudication or set off against any amounts found due in the petitioner's favour. The court directed that invoking authorities must proceed expeditiously with post-inspection adjudicatory steps under section 71 in accordance with the statutory scheme. The petition is disposed of with the above directions.
HC held that where a petitioner deposited amounts under section 71 of the State GST Act, 2017 and allegations of fraud and willful misstatement or suppression of facts arose, any deposit found to be in excess shall not be refunded immediately but may be adjusted at final adjudication or set off against any amounts found due in the petitioner's favour. The court directed that invoking authorities must proceed expeditiously with post-inspection adjudicatory steps under section 71 in accordance with the statutory scheme. The petition is disposed of with the above directions.
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