Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of Central Excise Officers during office hours. The court emphasized the importance of adhering to binding precedents, liberal interpretation of circulars, and adherence to procedural guidelines outlined in CBEC Manuals. They also highlighted the significance of considering the 24/7 mandate for Customs Officers and avoiding the imposition of unnecessary transaction costs and paperwork. Additionally, the court underscored the Principles of Natural Justice and the necessity of considering all relevant judicial pronouncements in such matters.
Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of Central Excise Officers during office hours. The court emphasized the importance of adhering to binding precedents, liberal interpretation of circulars, and adherence to procedural guidelines outlined in CBEC Manuals. They also highlighted the significance of considering the 24/7 mandate for Customs Officers and avoiding the imposition of unnecessary transaction costs and paperwork. Additionally, the court underscored the Principles of Natural Justice and the necessity of considering all relevant judicial pronouncements in such matters.
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