Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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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...
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The petitioner failed to challenge the matter within statutory provisions and raised the constitutional validity of Section 29(2) under CGST and BGST Acts. The court found the decision in Rohit Enterprises persuasive but not binding. While the facts differed, the hardship was similar to a previous case where the constitutional guarantee to carry out trade and commerce was upheld. No valid ground was raised against the delay in filing an appeal, as Section 30 allows revocation of cancellation within 30 days. The court found no reason to exercise discretionary power or entertain the writ petition testing Section 29(2)'s constitutional validity, as the orders were within statutory boundaries. Consequently, the writ petition was dismissed.
The petitioner failed to challenge the matter within statutory provisions and raised the constitutional validity of Section 29(2) under CGST and BGST Acts. The court found the decision in Rohit Enterprises persuasive but not binding. While the facts differed, the hardship was similar to a previous case where the constitutional guarantee to carry out trade and commerce was upheld. No valid ground was raised against the delay in filing an appeal, as Section 30 allows revocation of cancellation within 30 days. The court found no reason to exercise discretionary power or entertain the writ petition testing Section 29(2)'s constitutional validity, as the orders were within statutory boundaries. Consequently, the writ petition was dismissed.
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