Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Writ jurisdiction remained available despite a statutory appellate remedy because the disputed GST classification involved an apparent jurisdictional error of law without factual dispute; the non-functionality of the Tribunal when the petitions were filed also supported intervention. Licensing of copyright in cinematographic films by the original holder was classified as intellectual-property rights in goods other than information technology software: a passive audiovisual film lacks the computer-based manipulation or interactivity required for software, and its delivery method does not alter the supply's character. Pre-1 October 2021 GST regularisation at 12% on an "as is where is" basis extended to producer-to-distributor theatrical-rights licensing and could not be confined to downstream transactions, rendering the contrary classification and demands erroneous.
Writ jurisdiction remained available despite a statutory appellate remedy because the disputed GST classification involved an apparent jurisdictional error of law without factual dispute; the non-functionality of the Tribunal when the petitions were filed also supported intervention. Licensing of copyright in cinematographic films by the original holder was classified as intellectual-property rights in goods other than information technology software: a passive audiovisual film lacks the computer-based manipulation or interactivity required for software, and its delivery method does not alter the supply's character. Pre-1 October 2021 GST regularisation at 12% on an "as is where is" basis extended to producer-to-distributor theatrical-rights licensing and could not be confined to downstream transactions, rendering the contrary classification and demands erroneous.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
