Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Detention of goods u/s 129(1) of CGST Act - Invoice number mentioned in Tax invoice not tallied with E-way bill - it is very much clear that the action of the authorities in collecting the tax either on the spot or later, can always be challenged subsequently by questioning the jurisdiction or their authority to collect tax - this Writ Petition is allowed, holding that the Respondents were in error in collecting the tax and penalty from the Petitioner, for release of the goods seized. - HC
Detention of goods u/s 129(1) of CGST Act - Invoice number mentioned in Tax invoice not tallied with E-way bill - it is very much clear that the action of the authorities in collecting the tax either on the spot or later, can always be challenged subsequently by questioning the jurisdiction or their authority to collect tax - this Writ Petition is allowed, holding that the Respondents were in error in collecting the tax and penalty from the Petitioner, for release of the goods seized. - HC
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