Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Seeking release/return of gold bangle- Issuance of SCN after 3 months of seizure - The High Court of Meghalaya heard a case regarding the seizure of a gold bangle under the Customs Act. The petitioner sought the return of the seized item due to a delay in receiving the show cause notice, which violated the statutory provisions. Despite attempts to justify the delay, the court ruled in favor of the petitioner, emphasizing the mandatory nature of the notice period and the need for compliance with legal provisions. The court's decision highlighted the independence of Sections 110 and 124 of the Customs Act and their respective implications.
Seeking release/return of gold bangle- Issuance of SCN after 3 months of seizure - The High Court of Meghalaya heard a case regarding the seizure of a gold bangle under the Customs Act. The petitioner sought the return of the seized item due to a delay in receiving the show cause notice, which violated the statutory provisions. Despite attempts to justify the delay, the court ruled in favor of the petitioner, emphasizing the mandatory nature of the notice period and the need for compliance with legal provisions. The court's decision highlighted the independence of Sections 110 and 124 of the Customs Act and their respective implications.
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