Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice issued under Section 72(1) of the Customs Act in 2013 became unenforceable when no concrete measures were undertaken within a reasonable period to execute the notice. The Court highlighted the lapse in action for nearly ten years, rendering the subsequent enforcement attempts invalid. - The Court found the Alert Notice issued in 2018 to be unjustified and illegal, as it sought to enforce an expired and redundant demand. This action was deemed contrary to the provisions of the Customs Act and the principles of limitation.
Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice issued under Section 72(1) of the Customs Act in 2013 became unenforceable when no concrete measures were undertaken within a reasonable period to execute the notice. The Court highlighted the lapse in action for nearly ten years, rendering the subsequent enforcement attempts invalid. - The Court found the Alert Notice issued in 2018 to be unjustified and illegal, as it sought to enforce an expired and redundant demand. This action was deemed contrary to the provisions of the Customs Act and the principles of limitation.
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