Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Key issues of levy of GST on export of goods to the petitioner's Maldives office, zero-rate supplies, fixed establishment, location of recipient and supplier of services. The court held that the petitioner and respondent had fixed establishments in Addu City, Maldives, and the petitioner was re-registered there, not constituting a separate legal entity. The scope of judicial review was discussed, and the court found that the immovable property and place of supply were in Maldives, outside India. Section 13(4) of the IGST Act governs such cases where the supply, location of recipient and supplier are outside India, precluding GST levy u/ss 9 of CGST Act or 5 of IGST Act. Consequently, the impugned orders were set aside, and the respondents were directed to reimburse the GST, interest and penalty paid by the petitioner within 90 days.
Key issues of levy of GST on export of goods to the petitioner's Maldives office, zero-rate supplies, fixed establishment, location of recipient and supplier of services. The court held that the petitioner and respondent had fixed establishments in Addu City, Maldives, and the petitioner was re-registered there, not constituting a separate legal entity. The scope of judicial review was discussed, and the court found that the immovable property and place of supply were in Maldives, outside India. Section 13(4) of the IGST Act governs such cases where the supply, location of recipient and supplier are outside India, precluding GST levy u/ss 9 of CGST Act or 5 of IGST Act. Consequently, the impugned orders were set aside, and the respondents were directed to reimburse the GST, interest and penalty paid by the petitioner within 90 days.
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