Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
The High Court held that the mere pendency of an appeal before the Supreme Court against the CESTAT order would not entitle the Revenue Department to insist on provisional assessment of the imported goods. Since there was no stay on the CESTAT order classifying the goods under CTH 851770, the Petitioner shall be entitled to seek release of goods as per the CESTAT order, subject to the final decision of the Supreme Court and compliance with any directions issued therein. Consequently, the writ petition was disposed of.
The High Court held that the mere pendency of an appeal before the Supreme Court against the CESTAT order would not entitle the Revenue Department to insist on provisional assessment of the imported goods. Since there was no stay on the CESTAT order classifying the goods under CTH 851770, the Petitioner shall be entitled to seek release of goods as per the CESTAT order, subject to the final decision of the Supreme Court and compliance with any directions issued therein. Consequently, the writ petition was disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
