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...
Jurisdiction to issue SCN - Ocean Freight - contention of the petitioner is to the effect that, what has been sought to be invoked the Notification No. 8/2017-Integrated Tax (Rate) dated 28/6/2017 in issuing the show cause notice which itself has been struck down by the Division Bench of Gujarat High Court - The petitioner argued that the notice lacked jurisdiction due to the invalidity of the notification. The High Court upheld the petitioner's arguments, emphasizing the illegality of applying an ultra vires notification and the lack of jurisdiction in the show cause notice. It also reaffirmed the interpretation of GST laws established in previous judgments, supporting the petitioner's case. Overall, the court ruled in favor of the petitioner, setting aside the show cause notice and allowing for a refund of taxes paid under protest.
Jurisdiction to issue SCN - Ocean Freight - contention of the petitioner is to the effect that, what has been sought to be invoked the Notification No. 8/2017-Integrated Tax (Rate) dated 28/6/2017 in issuing the show cause notice which itself has been struck down by the Division Bench of Gujarat High Court - The petitioner argued that the notice lacked jurisdiction due to the invalidity of the notification. The High Court upheld the petitioner's arguments, emphasizing the illegality of applying an ultra vires notification and the lack of jurisdiction in the show cause notice. It also reaffirmed the interpretation of GST laws established in previous judgments, supporting the petitioner's case. Overall, the court ruled in favor of the petitioner, setting aside the show cause notice and allowing for a refund of taxes paid under protest.
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