Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
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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...
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The High Court dismissed the writ petition, upholding the tax authority's jurisdiction and power to issue the notice demanding tax and penalty. The court affirmed that u/s 4 of the IGST Act, officers of the State Tax are cross-authorized as proper officers for the purposes of the IGST Act, subject to any exceptions or conditions specified by the Government. As no such exceptions or conditions were notified, the appointment and powers of the State Tax officers empowered them to act under the IGST Act. Additionally, the court held that the prerogative to deem someone as the owner of the consignment lies with the revenue authorities.
The High Court dismissed the writ petition, upholding the tax authority's jurisdiction and power to issue the notice demanding tax and penalty. The court affirmed that u/s 4 of the IGST Act, officers of the State Tax are cross-authorized as proper officers for the purposes of the IGST Act, subject to any exceptions or conditions specified by the Government. As no such exceptions or conditions were notified, the appointment and powers of the State Tax officers empowered them to act under the IGST Act. Additionally, the court held that the prerogative to deem someone as the owner of the consignment lies with the revenue authorities.
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