Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Writ relief was held impermissible where an efficacious statutory appeal existed and the petitioner failed to respond to portal notices; the court found no breach of natural justice because notices and show-cause drafts were made available and no reply or request for personal hearing was filed, and substantive disputes-mismatch between TDS credit and GSTR 1/3B, clerical classification of supplies and correctness of tax liability-must be raised in appeal before the appellate authority; further, the writ cannot be used to avoid the statutory pre-deposit requirement, and the petition was dismissed.
Writ relief was held impermissible where an efficacious statutory appeal existed and the petitioner failed to respond to portal notices; the court found no breach of natural justice because notices and show-cause drafts were made available and no reply or request for personal hearing was filed, and substantive disputes-mismatch between TDS credit and GSTR 1/3B, clerical classification of supplies and correctness of tax liability-must be raised in appeal before the appellate authority; further, the writ cannot be used to avoid the statutory pre-deposit requirement, and the petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
