Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length ...
Scientific Research approval for Sikshya O Anusandhan under section 35(1)(ii) granted subject to reporting, certification, and compliance requirements...
Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: cancellation of GST registration after quantification does not negate notice or knowledge of assessment. Conditional relief and procedural accommodation: court granted liberty to file appeal subject to payment of an additional 10% over the statutory pre-deposit (total 20%) and directed partial bank release to meet that pre-deposit, with the appellate authority to admit and decide the appeal on merits.
Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: cancellation of GST registration after quantification does not negate notice or knowledge of assessment. Conditional relief and procedural accommodation: court granted liberty to file appeal subject to payment of an additional 10% over the statutory pre-deposit (total 20%) and directed partial bank release to meet that pre-deposit, with the appellate authority to admit and decide the appeal on merits.
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