Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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Refund of accumulated input tax credit - inverted duty (tax) structure - LPG supplies to domestic customers after bottling in cylinders - The High Court observed that, the stipulation in the Circular, denying refund of accumulated ITC when the input and output supplies are the same, was contrary to Section 54 of the CGST Act. - The court allowed the writ petitions, entitling the petitioner to a refund of the credit accumulated due to a higher tax rate on input supplies for bottling LPG for domestic supply.
Refund of accumulated input tax credit - inverted duty (tax) structure - LPG supplies to domestic customers after bottling in cylinders - The High Court observed that, the stipulation in the Circular, denying refund of accumulated ITC when the input and output supplies are the same, was contrary to Section 54 of the CGST Act. - The court allowed the writ petitions, entitling the petitioner to a refund of the credit accumulated due to a higher tax rate on input supplies for bottling LPG for domestic supply.
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