GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Valuation - Imported 20 MT of Aluminium powder 99.7% - The Department contended that the declared value was low, considering it a related party transaction due to the overseas supplier's connection to the appellant. The appellant argued that they paid duty under protest and provided evidence such as details of contemporaneous imports, which were not considered by the authorities. The Tribunal found merit in the appellant's arguments, particularly noting the lack of detailed explanation for the enhancement of value. Consequently, they set aside the impugned order and remanded the matter to the adjudicating authority for reconsideration.
Valuation - Imported 20 MT of Aluminium powder 99.7% - The Department contended that the declared value was low, considering it a related party transaction due to the overseas supplier's connection to the appellant. The appellant argued that they paid duty under protest and provided evidence such as details of contemporaneous imports, which were not considered by the authorities. The Tribunal found merit in the appellant's arguments, particularly noting the lack of detailed explanation for the enhancement of value. Consequently, they set aside the impugned order and remanded the matter to the adjudicating authority for reconsideration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
