Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The HC set aside the impugned penalty orders and their common summary in Form GST DRC-07 (dated 06.06.2025) on grounds of procedural infirmity-absence of the assessing officer's digital signature and omission of a DIN-finding such defects render the orders invalid and breach principles of natural justice. The writ petition was disposed of, with the Court granting the Respondent liberty to initiate fresh assessment proceedings, subject to issuance of proper notice and execution of the resultant orders bearing an assigned signature and DIN. No costs were awarded.
The HC set aside the impugned penalty orders and their common summary in Form GST DRC-07 (dated 06.06.2025) on grounds of procedural infirmity-absence of the assessing officer's digital signature and omission of a DIN-finding such defects render the orders invalid and breach principles of natural justice. The writ petition was disposed of, with the Court granting the Respondent liberty to initiate fresh assessment proceedings, subject to issuance of proper notice and execution of the resultant orders bearing an assigned signature and DIN. No costs were awarded.
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