Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
The HC set aside the impugned order dated 22-01-2025 concerning allegations of facilitating evasion of GST by partner hotels, concluding that the matter requires further adjudication after affording procedural fairness. The court found that Respondent No.1 must grant the Petitioner an opportunity of hearing based on all supplementary documents the Petitioner furnished, and remitted the matter for reconsideration consistent with principles of natural justice and statutory scheme under GST law. In consequence, the writ petition is disposed of without adjudication on merits, leaving open Respondent No.1's regulatory and adjudicatory pathway to determine contravention of GST provisions after hearing the Petitioner.
The HC set aside the impugned order dated 22-01-2025 concerning allegations of facilitating evasion of GST by partner hotels, concluding that the matter requires further adjudication after affording procedural fairness. The court found that Respondent No.1 must grant the Petitioner an opportunity of hearing based on all supplementary documents the Petitioner furnished, and remitted the matter for reconsideration consistent with principles of natural justice and statutory scheme under GST law. In consequence, the writ petition is disposed of without adjudication on merits, leaving open Respondent No.1's regulatory and adjudicatory pathway to determine contravention of GST provisions after hearing the Petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
