Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
HC determined that holographic stickers supplied by the Prohibition and Excise Department constitute "goods" under Section 2(52) of GST laws, not services. The supply cannot be classified as a "composite supply" with excise licensing. The petitioner's previous RCM tax payments were made erroneously, as the stickers are not taxable supplies under Section 2(108). The court rejected the respondents' estoppel argument, affirming that tax principles are not bound by past practices. The second respondent must process refund claims under Section 54 of GST Acts and Rule 89 of GST rules within 3 months. The petition was allowed, granting refund of GST paid under reverse charge mechanism for holographic sticker procurement.
HC determined that holographic stickers supplied by the Prohibition and Excise Department constitute "goods" under Section 2(52) of GST laws, not services. The supply cannot be classified as a "composite supply" with excise licensing. The petitioner's previous RCM tax payments were made erroneously, as the stickers are not taxable supplies under Section 2(108). The court rejected the respondents' estoppel argument, affirming that tax principles are not bound by past practices. The second respondent must process refund claims under Section 54 of GST Acts and Rule 89 of GST rules within 3 months. The petition was allowed, granting refund of GST paid under reverse charge mechanism for holographic sticker procurement.
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