Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 - petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification - clarification in circular cannot be treated as clarification of exemption notification u/s 11(1) - circular declared ultra vires to Section 8 and notification no. 12/2017-CT (R) - petitioner made prima facie case, raised jurisdictional issue, entitled to interim protection - directed to participate in proceedings, no final order without court's leave - liberty to mention after affidavits exchange period.
Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on circular dated 1st March, 2018 - petitioner, a distribution licensee under Electricity Act, 2003, entitled to exemption notification - clarification in circular cannot be treated as clarification of exemption notification u/s 11(1) - circular declared ultra vires to Section 8 and notification no. 12/2017-CT (R) - petitioner made prima facie case, raised jurisdictional issue, entitled to interim protection - directed to participate in proceedings, no final order without court's leave - liberty to mention after affidavits exchange period.
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