Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Entitlement for issuance of C-Forms post the introduction of G.S.T. regime for natural gas - The High court extensively reviewed the applicability of C-Forms in the post-GST regime and reaffirmed that despite the GST implementation, certain transactions still fell under the purview of the CST Act due to the continued definition of some goods like natural gas. It was determined that the petitioner was entitled to the concessional rate of 2% if it provided the necessary C-Forms. The court also noted the confusion and transitional issues between the VAT and GST systems, which affected the submission of these forms. The court ultimately ruled in favor of the petitioner, directing the tax authorities to process the refund based on the C-Forms submitted.
Entitlement for issuance of C-Forms post the introduction of G.S.T. regime for natural gas - The High court extensively reviewed the applicability of C-Forms in the post-GST regime and reaffirmed that despite the GST implementation, certain transactions still fell under the purview of the CST Act due to the continued definition of some goods like natural gas. It was determined that the petitioner was entitled to the concessional rate of 2% if it provided the necessary C-Forms. The court also noted the confusion and transitional issues between the VAT and GST systems, which affected the submission of these forms. The court ultimately ruled in favor of the petitioner, directing the tax authorities to process the refund based on the C-Forms submitted.
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