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...
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HC allowed the petition, finding violation of the principles of natural justice due to denial of adequate opportunity. The court quashed the multiple adjudication orders issued under s.73 of the KGST Act for the same tax period as impermissible and remitted that claim to the respondents for fresh consideration in accordance with law. The HC also set aside ex parte adjudication orders for other tax periods where the petitioner had not responded to show-cause notices, and remitted those matters for rehearing on condition that the petitioner may file replies and the respondents reconsider the claims afresh. Relief granted by way of remand; matters to proceed in accordance with statutory procedure and principles of natural justice.
HC allowed the petition, finding violation of the principles of natural justice due to denial of adequate opportunity. The court quashed the multiple adjudication orders issued under s.73 of the KGST Act for the same tax period as impermissible and remitted that claim to the respondents for fresh consideration in accordance with law. The HC also set aside ex parte adjudication orders for other tax periods where the petitioner had not responded to show-cause notices, and remitted those matters for rehearing on condition that the petitioner may file replies and the respondents reconsider the claims afresh. Relief granted by way of remand; matters to proceed in accordance with statutory procedure and principles of natural justice.
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