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...
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HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of partial tax deposit, HC adopted a similar approach. The impugned order and consequential demand were set aside, and the matter was remitted to the Respondent authority for fresh adjudication, subject to the Petitioner depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days. Petition disposed.
HC considered a writ petition challenging the impugned assessment order and consequential Order in Form GST DRC-07, preceded by a SCN in Form GST DRC-01. The statutory limitation under Section 107 of the GST enactments for filing an appeal had expired by the time the petition was instituted. Noting earlier precedents where delayed challenges led to remand on conditions of partial tax deposit, HC adopted a similar approach. The impugned order and consequential demand were set aside, and the matter was remitted to the Respondent authority for fresh adjudication, subject to the Petitioner depositing 10% of the disputed tax in cash from the electronic cash ledger within thirty days. Petition disposed.
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