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...
Appellate remand power under Section 107(11) was challenged and the court found that the appellate authority's practice of remitting matters back to the adjudicating authority is impermissible; consequently the court refused to direct the writ petitioner to pursue relief before the GST appellate forum. The court noted connected orders dated 28.06.2024 and 31.05.2024 which remanded matters back and held such remands not permissible under law, and therefore declined the objection seeking relegation to the appellate tribunal for adjudication.
Appellate remand power under Section 107(11) was challenged and the court found that the appellate authority's practice of remitting matters back to the adjudicating authority is impermissible; consequently the court refused to direct the writ petitioner to pursue relief before the GST appellate forum. The court noted connected orders dated 28.06.2024 and 31.05.2024 which remanded matters back and held such remands not permissible under law, and therefore declined the objection seeking relegation to the appellate tribunal for adjudication.
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