Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for residential purpose, whenever it includes garages and commercial shops then it is beyond the ambit of the RWA, hence the exemption towards the commercial shops and garages is not applicable to the TP. - The amounts collected by the TP towards aforesaid receipt in respect of supply of services to members, covered under SAC 9995 as “Services of Membership Organisations” and are taxable to GST @ 18% - AAR
Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for residential purpose, whenever it includes garages and commercial shops then it is beyond the ambit of the RWA, hence the exemption towards the commercial shops and garages is not applicable to the TP. - The amounts collected by the TP towards aforesaid receipt in respect of supply of services to members, covered under SAC 9995 as “Services of Membership Organisations” and are taxable to GST @ 18% - AAR
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