Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Detention of goods on incorrect grounds - when the show-cause notice was issued, there is no whisper of any invalid document whatsoever. In fact, the stand was completely changed by the Revenue and this volte face cannot be countenanced by this Court. The detention of goods causes serious prejudice to an assessee and the same can only be done on the basis of specific, valid and reasonable grounds - In the present case, it is quite obvious that at the time of detention, the ground that was stated by the Revenue was incorrect - The detention order and the subsequent SCN were bad in law - HC
Detention of goods on incorrect grounds - when the show-cause notice was issued, there is no whisper of any invalid document whatsoever. In fact, the stand was completely changed by the Revenue and this volte face cannot be countenanced by this Court. The detention of goods causes serious prejudice to an assessee and the same can only be done on the basis of specific, valid and reasonable grounds - In the present case, it is quite obvious that at the time of detention, the ground that was stated by the Revenue was incorrect - The detention order and the subsequent SCN were bad in law - HC
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