Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
An order rejecting a rebate claim and imposing penalty, based exclusively on a prior Single Judge decision, could not stand after that precedent was later set aside by a Division Bench. The High Court quashed the order because its sole foundation had disappeared, and remanded the rebate and penalty issues to the competent authority for fresh consideration in light of the Division Bench view, without expressing any opinion on merits.
An order rejecting a rebate claim and imposing penalty, based exclusively on a prior Single Judge decision, could not stand after that precedent was later set aside by a Division Bench. The High Court quashed the order because its sole foundation had disappeared, and remanded the rebate and penalty issues to the competent authority for fresh consideration in light of the Division Bench view, without expressing any opinion on merits.
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