Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental authority”? - The court found that the Notified Area Authority, Vapi, does not qualify as a "local authority" or "governmental authority" under GST legislation. It noted that while the Authority performs municipal-like functions, it is established under the Gujarat Industrial Development Act and does not fulfill the criteria specified in GST laws for being treated as a municipal entity. The court acknowledged that the petitioner does provide "pure services" involving no supply of goods. However, since the services are rendered to an entity that does not qualify as a "local authority" or "governmental authority," these services cannot be exempt from GST.
Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental authority”? - The court found that the Notified Area Authority, Vapi, does not qualify as a "local authority" or "governmental authority" under GST legislation. It noted that while the Authority performs municipal-like functions, it is established under the Gujarat Industrial Development Act and does not fulfill the criteria specified in GST laws for being treated as a municipal entity. The court acknowledged that the petitioner does provide "pure services" involving no supply of goods. However, since the services are rendered to an entity that does not qualify as a "local authority" or "governmental authority," these services cannot be exempt from GST.
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