Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Validity of demand of GST raised by State authorities - For the same cause of action, the Central Authority has already initiated action - The petitioner contested the order on the grounds of prior proceedings initiated by the Central Authority and alleged lack of timely information provided to the State authorities. The Court found merit in the petitioner's argument regarding the invalidity of the Demand Order due to prior proceedings and dismissed the State authorities' claims of lack of information. Additionally, the Court rejected reliance on a circular mandate as sufficient justification for the State authorities' actions. Consequently, the High Court set aside/quashed the impugned Demand Order.
Validity of demand of GST raised by State authorities - For the same cause of action, the Central Authority has already initiated action - The petitioner contested the order on the grounds of prior proceedings initiated by the Central Authority and alleged lack of timely information provided to the State authorities. The Court found merit in the petitioner's argument regarding the invalidity of the Demand Order due to prior proceedings and dismissed the State authorities' claims of lack of information. Additionally, the Court rejected reliance on a circular mandate as sufficient justification for the State authorities' actions. Consequently, the High Court set aside/quashed the impugned Demand Order.
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