Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
The High Court addressed the validity of a certification issued u/s 197 for FY 2023-24, where a "Nil" withholding tax certificate was sought but a 15% withholding tax rate was prescribed. Since FY 2023-24 has ended, the petition was disposed with liberty to apply u/s 197 for FY 2024-25. Any new application will be reviewed independently. The petitioner may claim benefits as per CBDT Circular if successful. The petitioner retains the right to challenge the impugned order to safeguard its interests. All rights and contentions of parties are preserved.
The High Court addressed the validity of a certification issued u/s 197 for FY 2023-24, where a "Nil" withholding tax certificate was sought but a 15% withholding tax rate was prescribed. Since FY 2023-24 has ended, the petition was disposed with liberty to apply u/s 197 for FY 2024-25. Any new application will be reviewed independently. The petitioner may claim benefits as per CBDT Circular if successful. The petitioner retains the right to challenge the impugned order to safeguard its interests. All rights and contentions of parties are preserved.
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