Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
A writ petition challenging a GST demand order without first using the statutory appellate remedy is not maintainable where an efficacious appeal is available under the CGST Act. The High Court directed the petitioner to pursue that remedy, while leaving all contentions open for the Appellate Authority. The petition was disposed of with liberty to file a statutory appeal, and the time spent pursuing the writ proceedings was to be excluded for limitation purposes if the appeal is filed within four weeks.
A writ petition challenging a GST demand order without first using the statutory appellate remedy is not maintainable where an efficacious appeal is available under the CGST Act. The High Court directed the petitioner to pursue that remedy, while leaving all contentions open for the Appellate Authority. The petition was disposed of with liberty to file a statutory appeal, and the time spent pursuing the writ proceedings was to be excluded for limitation purposes if the appeal is filed within four weeks.
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