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Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The Supreme Court held that the appellant was neither the importer nor the owner of the imported car in question under the Customs Act, 1962 and the Motor Vehicles Act, 1988 respectively. The original importer remained the legal owner as the vehicle was not registered in the appellant's name. Consequently, the initiation of proceedings against the appellant by issuing a show cause notice, seizing, and confiscating the vehicle was unlawful. The Supreme Court quashed the impugned judgments, show cause notices, and other proceedings against the appellant, and restored the order of the Appellate Tribunal.
The Supreme Court held that the appellant was neither the importer nor the owner of the imported car in question under the Customs Act, 1962 and the Motor Vehicles Act, 1988 respectively. The original importer remained the legal owner as the vehicle was not registered in the appellant's name. Consequently, the initiation of proceedings against the appellant by issuing a show cause notice, seizing, and confiscating the vehicle was unlawful. The Supreme Court quashed the impugned judgments, show cause notices, and other proceedings against the appellant, and restored the order of the Appellate Tribunal.
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