Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
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Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Applicable rate of tax (GST) - Classification of goods - mango pulp supplied to 100% Export Oriented Unit which further exports such pulp outside the country after minor processing / re-packing - The court clarified that mango pulp does not fall under the category of fresh mangoes (exempt from GST) or solely under "mangoes sliced, dried" (5% GST rate). Instead, it is part of a broader category of mangoes that includes forms other than sliced and dried, thus justifying a 12% GST rate as per the latest GST Council clarifications. The court rejected the petitioners' arguments against retrospective application, noting that the notifications and circulars were clarificatory in nature and did not impose a new tax but clarified the existing law as intended by earlier GST Council decisions.
Applicable rate of tax (GST) - Classification of goods - mango pulp supplied to 100% Export Oriented Unit which further exports such pulp outside the country after minor processing / re-packing - The court clarified that mango pulp does not fall under the category of fresh mangoes (exempt from GST) or solely under "mangoes sliced, dried" (5% GST rate). Instead, it is part of a broader category of mangoes that includes forms other than sliced and dried, thus justifying a 12% GST rate as per the latest GST Council clarifications. The court rejected the petitioners' arguments against retrospective application, noting that the notifications and circulars were clarificatory in nature and did not impose a new tax but clarified the existing law as intended by earlier GST Council decisions.
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