Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Rule 117(4)(b)(iii) of the CGST Rules was challenged as ultra vires Section 140(3) of the CGST Act and violative of Article 14 of the Constitution. The court held that the petitioner has the right to avail transitional credit legally due, and the authorities should permit rectification of TRAN-1/TRAN-2 by making necessary software changes. The respondents were directed to allow the petitioner to file rectified TRAN-1 with correct details and TRAN-2 within eight weeks to avail transitional credit. The impugned show-cause notice was quashed, and the petition was allowed.
Rule 117(4)(b)(iii) of the CGST Rules was challenged as ultra vires Section 140(3) of the CGST Act and violative of Article 14 of the Constitution. The court held that the petitioner has the right to avail transitional credit legally due, and the authorities should permit rectification of TRAN-1/TRAN-2 by making necessary software changes. The respondents were directed to allow the petitioner to file rectified TRAN-1 with correct details and TRAN-2 within eight weeks to avail transitional credit. The impugned show-cause notice was quashed, and the petition was allowed.
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