Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Doctrine of mutuality - Levy of GST on services provided by association to members - Constitutional validity of relevant provisions of Central and State GST Acts questioned - Held, provisions are within legislative competence and do not violate fundamental rights or principles of taxation - However, retrospective operation from 01.07.2017 not permissible, provisions to have prospective effect from 01.01.2022 - Each activity of association to be examined independently to determine if it involves supply of goods/services for GST levy - Writ petitions dismissed with above observations.
Doctrine of mutuality - Levy of GST on services provided by association to members - Constitutional validity of relevant provisions of Central and State GST Acts questioned - Held, provisions are within legislative competence and do not violate fundamental rights or principles of taxation - However, retrospective operation from 01.07.2017 not permissible, provisions to have prospective effect from 01.01.2022 - Each activity of association to be examined independently to determine if it involves supply of goods/services for GST levy - Writ petitions dismissed with above observations.
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