Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Refund of IGST - Ocean Freight - The High court acknowledged that the Supreme Court judgment was applicable to the petitioner's case. It observed that the IGST levied on the 'service' aspect of transactions under Composite Supply contracts was in violation of the GST Act. The Supreme Court had clarified that imposing a separate levy on the Indian importer for 'supply of services' by the shipping line would violate the Act, as the importer is already liable to pay IGST on the 'composite supply' (which includes both goods and services). - Refund allowed.
Refund of IGST - Ocean Freight - The High court acknowledged that the Supreme Court judgment was applicable to the petitioner's case. It observed that the IGST levied on the 'service' aspect of transactions under Composite Supply contracts was in violation of the GST Act. The Supreme Court had clarified that imposing a separate levy on the Indian importer for 'supply of services' by the shipping line would violate the Act, as the importer is already liable to pay IGST on the 'composite supply' (which includes both goods and services). - Refund allowed.
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TaxTMI 
TaxTMI 
