Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Classification of goods - ready to drink Jigarthanda sold in unit container by the appellant - Various ingredients prepared and packed separately are sold and invoiced to dealers and outlets as “Jigarthanda” in units of liter and the same are mixed at the retail outlet as a cold beverage before sale to customers / consumers. Therefore, various ingredients cannot be classified as such and treated as mixed supply as claimed by the applicant. - AAR
Classification of goods - ready to drink Jigarthanda sold in unit container by the appellant - Various ingredients prepared and packed separately are sold and invoiced to dealers and outlets as “Jigarthanda” in units of liter and the same are mixed at the retail outlet as a cold beverage before sale to customers / consumers. Therefore, various ingredients cannot be classified as such and treated as mixed supply as claimed by the applicant. - AAR
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