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...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The Karnataka High Court disposed of the petition challenging the constitutional validity of Section 16(4) of the CGST and KGST Act, 2017, which was alleged to be violative of Articles 14, 19(1)(g), and 300A of the Constitution. The Court relied on its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & others, where it held that in view of the amendment inserting Section 16(5), the petitioner should be given a reasonable opportunity and heard by the original authority, which should then proceed in accordance with law. Consequently, the present petition was allowed and disposed of in terms of the earlier judgment, directing the authorities to implement the provisions after granting a reasonable opportunity to the petitioner.
The Karnataka High Court disposed of the petition challenging the constitutional validity of Section 16(4) of the CGST and KGST Act, 2017, which was alleged to be violative of Articles 14, 19(1)(g), and 300A of the Constitution. The Court relied on its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & others, where it held that in view of the amendment inserting Section 16(5), the petitioner should be given a reasonable opportunity and heard by the original authority, which should then proceed in accordance with law. Consequently, the present petition was allowed and disposed of in terms of the earlier judgment, directing the authorities to implement the provisions after granting a reasonable opportunity to the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
