Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
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Seeking registration of scrips - benefit under Merchandise Exports from India Scheme (MEIS) - The exports are thus, by the petitioner through DHL to a destination abroad - The role of DHL in this transaction is that of a warehouse and nothing more. The concept of 'ship to' and 'bill to', as used in this case, has been recognised under the GST regime, as commercial compulsions dictate, that transactions are to be structured in the most economical and least cumbersome manner in terms of time, procedure and expense involved. - The interpretation put forth by the petitioner is accepted, the impugned order is set aside and this Writ Petition allowed - HC
Seeking registration of scrips - benefit under Merchandise Exports from India Scheme (MEIS) - The exports are thus, by the petitioner through DHL to a destination abroad - The role of DHL in this transaction is that of a warehouse and nothing more. The concept of 'ship to' and 'bill to', as used in this case, has been recognised under the GST regime, as commercial compulsions dictate, that transactions are to be structured in the most economical and least cumbersome manner in terms of time, procedure and expense involved. - The interpretation put forth by the petitioner is accepted, the impugned order is set aside and this Writ Petition allowed - HC
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