Form GST APL-05 filing on the GSTAT portal needs careful checking of limitation, pre-deposit, respondent details, dispute category and document uploads before submission.

Directing the appellant to submit a year-wise reconciliation statement supported by a Chartered Accountant's certificate within three months, the Tribunal held that if any tax is found payable, it should be paid with interest.

Delhi HC held that a company with Rs. 86 lakh ITeS turnover cannot be compared with American Express having Rs. 782 crore turnover for TP analysis due to the huge difference in scale