Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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...
Sub-section (3) of Section 15 of applicable GST statutes provides for reduction in value of supply on account of discount, if recorded in invoice or established by agreement before or at time of supply. Petitioner prima facie established neither requirement satisfied, hence supplier liable to pay tax on full value. Exercise of jurisdiction under Article 226 discretionary, subject to availability of efficacious alternative remedy. Existence of alternative remedy material consideration, not bar. Petitioner approached appellate authority for other issues, but approached HC on this pure legal issue as appellate authority lacks power to remand. Impugned order set aside relating to reversal of Input Tax Credit for credit notes issued by supplier. Defect no.3 remanded for reconsideration by original authority after providing reasonable opportunity and personal hearing to petitioner. Fresh order to be issued within three months. Petition disposed off by way of remand.
Sub-section (3) of Section 15 of applicable GST statutes provides for reduction in value of supply on account of discount, if recorded in invoice or established by agreement before or at time of supply. Petitioner prima facie established neither requirement satisfied, hence supplier liable to pay tax on full value. Exercise of jurisdiction under Article 226 discretionary, subject to availability of efficacious alternative remedy. Existence of alternative remedy material consideration, not bar. Petitioner approached appellate authority for other issues, but approached HC on this pure legal issue as appellate authority lacks power to remand. Impugned order set aside relating to reversal of Input Tax Credit for credit notes issued by supplier. Defect no.3 remanded for reconsideration by original authority after providing reasonable opportunity and personal hearing to petitioner. Fresh order to be issued within three months. Petition disposed off by way of remand.
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