Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare Association (RWA) regarding the applicability of GST on contributions to a corpus fund and electricity charges. The RWA argued that GST should be levied only when funds are utilized and that electricity charges should be taxed at the time of actual consumption. However, the authority ruled that contributions to the corpus fund constitute advance payments for future services, hence subject to GST upon collection. Similarly, electricity charges bundled with maintenance services are treated as a composite supply, attracting GST on the entire maintenance charge. The appeal was rejected, affirming the initial ruling of the West Bengal Advance Ruling Authority.
Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare Association (RWA) regarding the applicability of GST on contributions to a corpus fund and electricity charges. The RWA argued that GST should be levied only when funds are utilized and that electricity charges should be taxed at the time of actual consumption. However, the authority ruled that contributions to the corpus fund constitute advance payments for future services, hence subject to GST upon collection. Similarly, electricity charges bundled with maintenance services are treated as a composite supply, attracting GST on the entire maintenance charge. The appeal was rejected, affirming the initial ruling of the West Bengal Advance Ruling Authority.
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