Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Challenge to adjudication order u/s 73(9) of CGST/WBGST Act, 2017 - petitioners claimed no opportunity of hearing, violating principles of natural justice and CBIC circular. Court held petitioners' response was considered by proper officer as noted in order. Sufficiency of response cannot be subject matter of writ petition under Article 226. Though petitioners claimed violation of statutory provisions by not affording hearing, it was an afterthought as they did not file appeal within limitation period or approach Court expeditiously. Court granted leave to prefer appeal on payment of costs, subject to filing within two weeks. Petition disposed of.
Challenge to adjudication order u/s 73(9) of CGST/WBGST Act, 2017 - petitioners claimed no opportunity of hearing, violating principles of natural justice and CBIC circular. Court held petitioners' response was considered by proper officer as noted in order. Sufficiency of response cannot be subject matter of writ petition under Article 226. Though petitioners claimed violation of statutory provisions by not affording hearing, it was an afterthought as they did not file appeal within limitation period or approach Court expeditiously. Court granted leave to prefer appeal on payment of costs, subject to filing within two weeks. Petition disposed of.
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