Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
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Section 6(2)(b) of the CGST Act bars a Central Tax proper officer from initiating proceedings on a subject matter already taken up by a State GST proper officer. Subsequent Central Tax show-cause and adjudication proceedings on the same matter were therefore quashed. For street-light works contracts, the claimed exemption depended on demonstrating that the value of goods supplied remained below the prescribed proportion of the contract value. State Tax adjudication orders and consequential garnishee notices were quashed to permit responses and supporting material, subject to deposit of 10% of the tax demand; the exemption merits remain open.
Section 6(2)(b) of the CGST Act bars a Central Tax proper officer from initiating proceedings on a subject matter already taken up by a State GST proper officer. Subsequent Central Tax show-cause and adjudication proceedings on the same matter were therefore quashed. For street-light works contracts, the claimed exemption depended on demonstrating that the value of goods supplied remained below the prescribed proportion of the contract value. State Tax adjudication orders and consequential garnishee notices were quashed to permit responses and supporting material, subject to deposit of 10% of the tax demand; the exemption merits remain open.
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