Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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Appeals concerning anti-dumping duty and customs valuation fall outside the High Court's appellate jurisdiction under section 130 where they relate to the rate of duty or value of goods for assessment. Questions regarding anti-dumping duty and rejection or redetermination of declared import values must instead be pursued before the Supreme Court under section 130E of the Customs Act, 1962. The departmental appeal was therefore dismissed for want of jurisdiction, with liberty to use the statutory remedy before the Supreme Court.
Appeals concerning anti-dumping duty and customs valuation fall outside the High Court's appellate jurisdiction under section 130 where they relate to the rate of duty or value of goods for assessment. Questions regarding anti-dumping duty and rejection or redetermination of declared import values must instead be pursued before the Supreme Court under section 130E of the Customs Act, 1962. The departmental appeal was therefore dismissed for want of jurisdiction, with liberty to use the statutory remedy before the Supreme Court.
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