Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Refund of accumulated input tax credit was allowed to the extent the services qualified as export of services, because the overseas contracting entity was treated as an independent legal person and the supplies were found to be delivered to recipients outside India. Input tax credit on royalty for licensing, patented technology and trademark rights was also upheld, as the payment was in furtherance of business and its valuation could not be reopened in refund proceedings. The Court further held that credit on business inputs and input services could not be denied as ineligible or blocked credit on the facts found. Residual issues on duty drawback, invoices, credit notes and adjusted total turnover were remitted for fresh consideration.
Refund of accumulated input tax credit was allowed to the extent the services qualified as export of services, because the overseas contracting entity was treated as an independent legal person and the supplies were found to be delivered to recipients outside India. Input tax credit on royalty for licensing, patented technology and trademark rights was also upheld, as the payment was in furtherance of business and its valuation could not be reopened in refund proceedings. The Court further held that credit on business inputs and input services could not be denied as ineligible or blocked credit on the facts found. Residual issues on duty drawback, invoices, credit notes and adjusted total turnover were remitted for fresh consideration.
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