Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Government entity or not - Maharashtra Jeevan Pradhikaran (MJP) - MJP is constituted and established by the State Government of Maharashtra with 100% participation by way of Equity or Control to carry out the function entrusted to it by the State Government viz. rapid development and proper regularization of water supply and sewerage services in the State of Maharashtra and therefore MJP is clearly covered under the definition of ‘Government Entity’ - It is not mandated to take GST registration based on the contract with MJP, since the services rendered are Exempt service - AAR
Government entity or not - Maharashtra Jeevan Pradhikaran (MJP) - MJP is constituted and established by the State Government of Maharashtra with 100% participation by way of Equity or Control to carry out the function entrusted to it by the State Government viz. rapid development and proper regularization of water supply and sewerage services in the State of Maharashtra and therefore MJP is clearly covered under the definition of ‘Government Entity’ - It is not mandated to take GST registration based on the contract with MJP, since the services rendered are Exempt service - AAR
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