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...
Suspension of a proprietor's GST registration imposed via Form GST Reg-17 from 27.02.2026 was quashed as unwarranted, while the underlying show cause notice proposing cancellation remains extant; the authority is directed to decide that notice by affording the taxpayer an opportunity to regularise defaults and by applying the procedural conditions and safeguards set out in Tvl. Suguna Cut Piece Center, including considerations for revival subject to those guidelines. The writ petition is disposed by removing the suspended status and remanding the cancellation decision for reconsideration under the stated principles.
Suspension of a proprietor's GST registration imposed via Form GST Reg-17 from 27.02.2026 was quashed as unwarranted, while the underlying show cause notice proposing cancellation remains extant; the authority is directed to decide that notice by affording the taxpayer an opportunity to regularise defaults and by applying the procedural conditions and safeguards set out in Tvl. Suguna Cut Piece Center, including considerations for revival subject to those guidelines. The writ petition is disposed by removing the suspended status and remanding the cancellation decision for reconsideration under the stated principles.
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