Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
Validity of Section 129 of the CGST Act - restraint on encashment of the Bank Guarantee - if accepted it will defeat the interest of the respondents who ordered release of the goods by securing the probable amount which may be due after the adjudication - there is no illegality, error or impropriety in the judgment of the learned Single Judge
Validity of Section 129 of the CGST Act - restraint on encashment of the Bank Guarantee - if accepted it will defeat the interest of the respondents who ordered release of the goods by securing the probable amount which may be due after the adjudication - there is no illegality, error or impropriety in the judgment of the learned Single Judge
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