Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Documented exports to Bhutan may support an IGST refund despite non-filing of shipping bills where tax invoices, Bhutan invoices, sealing endorsements, border clearances and Bhutan import declarations establish that goods were exported. Payment of IGST and consignment-level export evidence are treated as sufficient to support the refund claim in these circumstances. A penalty for the procedural lapse is unjustified where departmental authorities permitted the consignments to cross the border without objecting to the missing shipping bills or providing guidance on the revised procedure. The refund is payable with applicable interest, including interest from three months after filing the claim until payment.
Documented exports to Bhutan may support an IGST refund despite non-filing of shipping bills where tax invoices, Bhutan invoices, sealing endorsements, border clearances and Bhutan import declarations establish that goods were exported. Payment of IGST and consignment-level export evidence are treated as sufficient to support the refund claim in these circumstances. A penalty for the procedural lapse is unjustified where departmental authorities permitted the consignments to cross the border without objecting to the missing shipping bills or providing guidance on the revised procedure. The refund is payable with applicable interest, including interest from three months after filing the claim until payment.
Note: It is a system-generated summary and is for quick reference only.
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