Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
The HC directed impleader of the State GST Commissioner, Rudraprayag, as party respondent to resolve crediting of a rejected refund, noting IGST was deposited at export and reflected in GSTR-01/03; the State may engage counsel or appear virtually, and the registry is to issue notice to the Standing Counsel. The petition is restored to its original number and not disposed; the petitioner may file an undertaking as per the State GST office's order for re-crediting the refund. A GSTIN representative undertook to liaise with the State GST Department to clarify the position. Matter listed for further hearing on 31 October 2025.
The HC directed impleader of the State GST Commissioner, Rudraprayag, as party respondent to resolve crediting of a rejected refund, noting IGST was deposited at export and reflected in GSTR-01/03; the State may engage counsel or appear virtually, and the registry is to issue notice to the Standing Counsel. The petition is restored to its original number and not disposed; the petitioner may file an undertaking as per the State GST office's order for re-crediting the refund. A GSTIN representative undertook to liaise with the State GST Department to clarify the position. Matter listed for further hearing on 31 October 2025.
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