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...
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Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. - The admissibility of the second question is questioned as it pertains to the recipient of services (applicant) and not a transaction proposed by them, as required for an advance ruling. - It's established that electricity generated from solar panels falls under goods, specifically exempted from GST. However, the ruling cannot be given on the second question as it doesn't meet the criteria for advance rulings under the CGST Act.
Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. - The admissibility of the second question is questioned as it pertains to the recipient of services (applicant) and not a transaction proposed by them, as required for an advance ruling. - It's established that electricity generated from solar panels falls under goods, specifically exempted from GST. However, the ruling cannot be given on the second question as it doesn't meet the criteria for advance rulings under the CGST Act.
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