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...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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The case involved the interpretation of Article 366 (29A) of the Constitution regarding the transfer of right of use goods. The High Court examined whether contracts for hiring launch vehicles for a bridge project constituted a sale or a service under Section 65 (105) (zzzzj) of the Finance Act, 1994. The court held that the contracts were service contracts as the essential elements of a sale were absent. The court emphasized that the control over the vessels remained with the petitioners, making it a service contract. Citing the case of M/s K. P. Mozika, the court concluded that there was no transfer of right of use, and the contracts fell within the ambit of service contracts. Consequently, the impugned order was set aside, and the respondents were directed to process the application for refund. The writ petition was allowed.
The case involved the interpretation of Article 366 (29A) of the Constitution regarding the transfer of right of use goods. The High Court examined whether contracts for hiring launch vehicles for a bridge project constituted a sale or a service under Section 65 (105) (zzzzj) of the Finance Act, 1994. The court held that the contracts were service contracts as the essential elements of a sale were absent. The court emphasized that the control over the vessels remained with the petitioners, making it a service contract. Citing the case of M/s K. P. Mozika, the court concluded that there was no transfer of right of use, and the contracts fell within the ambit of service contracts. Consequently, the impugned order was set aside, and the respondents were directed to process the application for refund. The writ petition was allowed.
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