Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The HC held that an integrated tax on imported services can only be imposed under Section 5(1) of the IGST Act, and a service once classified cannot be recharacterized. Section 3(7) of the Customs Tariff Act cannot be interpreted as creating an independent levy but is part of the machinery for GST collection. The court rejected the government's attempt to levy additional customs duty on imported services that were already subject to IGST, finding this would impinge upon powers conferred by Articles 246A and 269A. Notification No. 36/2021 was quashed to the extent it purported to levy an additional duty beyond IGST, as such dual taxation was deemed unconstitutional.
The HC held that an integrated tax on imported services can only be imposed under Section 5(1) of the IGST Act, and a service once classified cannot be recharacterized. Section 3(7) of the Customs Tariff Act cannot be interpreted as creating an independent levy but is part of the machinery for GST collection. The court rejected the government's attempt to levy additional customs duty on imported services that were already subject to IGST, finding this would impinge upon powers conferred by Articles 246A and 269A. Notification No. 36/2021 was quashed to the extent it purported to levy an additional duty beyond IGST, as such dual taxation was deemed unconstitutional.
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