Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with. They argued that they were intermediaries, not suppliers, relying on relevant provisions of the CGST Act and previous court rulings. However, the High Court found the assessing officer's order lacking in reasoning for rejecting the petitioner's arguments. Consequently, the court set aside the order pertaining to GST on vouchers and remanded the issue for reconsideration.
Imposition of GST on vouchers - The petitioner, involved in managing corporate reward programs, contested an assessment order imposing GST on vouchers they dealt with. They argued that they were intermediaries, not suppliers, relying on relevant provisions of the CGST Act and previous court rulings. However, the High Court found the assessing officer's order lacking in reasoning for rejecting the petitioner's arguments. Consequently, the court set aside the order pertaining to GST on vouchers and remanded the issue for reconsideration.
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