Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Sale of Goods at Concessional Price cannot be termed as Sham Transactions: Jharkhand HC Quashes GST Notice
Jharkhand High Court set aside a GST notice challenging concessional inter-unit pricing, holding that business efficiency measures cannot be automatically deemed sham transactions. The judgment requires authorities to provide concrete evidence of tax avoidance before challenging legitimate pricing arrangements within corporate groups.