Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
The HC held that an adjudication order cannot confirm a demand that is not aligned with the show cause notice, as Section 75(7) requires the order to stay within the scope of the notice. On comparison, the notice and the order related to the same tax period and GST registration, yet the confirmed demand appeared inconsistent with the proposal in the notice. The impugned order was therefore quashed, and the matter was remitted for fresh adjudication on merits, with liberty to issue a corrigendum and proceed after obtaining the petitioner's response.
The HC held that an adjudication order cannot confirm a demand that is not aligned with the show cause notice, as Section 75(7) requires the order to stay within the scope of the notice. On comparison, the notice and the order related to the same tax period and GST registration, yet the confirmed demand appeared inconsistent with the proposal in the notice. The impugned order was therefore quashed, and the matter was remitted for fresh adjudication on merits, with liberty to issue a corrigendum and proceed after obtaining the petitioner's response.
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