{"id":76796,"date":"2026-09-29T08:34:54","date_gmt":"2026-09-29T08:34:54","guid":{"rendered":""},"modified":"2026-09-29T08:34:54","modified_gmt":"2026-09-29T08:34:54","slug":"natural-justice-in-transfer-pricing-proceedings-requires-a-personal-hearing-and-reasoned-consideration-of-written-objections-before-determination","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76796","title":{"rendered":"Natural justice in transfer-pricing proceedings requires a personal hearing and reasoned consideration of written objections before determination."},"content":{"rendered":"<p>Natural justice in transfer-pricing proceedings requires a personal hearing and reasoned consideration of written objections before determination.<br \/>Case-Laws<br \/>GST<br \/>Natural justice in transfer-pricing proceedings requires a personal hearing, reasoned findings, and meaningful consideration of written submissions. Although the transfer-pricing order recorded that written replies had been considered, it neither disclosed that a personal hearing was granted nor addressed the contentions raised. The cryptic and unreasoned order was set aside, with directions for a fresh reasoned determination after a personal hearing. The time for completing the assessment was extended.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=104326\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Natural justice in transfer-pricing proceedings requires a personal hearing and reasoned consideration of written objections before determination.Case-LawsGSTNatural justice in transfer-pricing proceedings requires a personal hearing, reasoned findings&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76796","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76796"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76796\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}