Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction throu...
Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
A writ challenge to rejection of a GST refund was declined because the Court found no jurisdictional defect or breach of natural justice warranting Article 226 interference. It held that there is a material distinction between lack of jurisdiction and an erroneous exercise of jurisdiction, and that disputes over the correctness of factual findings, including adequacy of supporting refund documents, should be pursued in the statutory appellate forum. The Court also rejected the argument that the GSTAT was inefficacious, noting that the Tribunal had begun functioning and could hear appeals. The petitioner was relegated to the statutory appeal, with all merits left open.
A writ challenge to rejection of a GST refund was declined because the Court found no jurisdictional defect or breach of natural justice warranting Article 226 interference. It held that there is a material distinction between lack of jurisdiction and an erroneous exercise of jurisdiction, and that disputes over the correctness of factual findings, including adequacy of supporting refund documents, should be pursued in the statutory appellate forum. The Court also rejected the argument that the GSTAT was inefficacious, noting that the Tribunal had begun functioning and could hear appeals. The petitioner was relegated to the statutory appeal, with all merits left open.
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