Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
HC addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on merits to uphold principles of natural justice. Following its earlier approach in a similar case, HC remanded the matter conditionally. The impugned Order-in-Original was set aside subject to the petitioner paying costs of Rs. 1,00,000/- to the Delhi High Court Bar Association within two weeks. Upon such payment, the adjudicating authority shall reconsider the case afresh. Writ petition was disposed of accordingly.
HC addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on merits to uphold principles of natural justice. Following its earlier approach in a similar case, HC remanded the matter conditionally. The impugned Order-in-Original was set aside subject to the petitioner paying costs of Rs. 1,00,000/- to the Delhi High Court Bar Association within two weeks. Upon such payment, the adjudicating authority shall reconsider the case afresh. Writ petition was disposed of accordingly.
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