Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
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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