Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
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The AAAR set aside the impugned ruling dated 11.5.2022 and remanded the matter back to the GAAR for fresh decision. The case concerned whether value attributable to System Use Gas (SUG) stipulated in customer agreements should be included in consideration for re-gasification services under section 15 of the CGST Act. The AAAR noted that its powers under section 101 of CGST Act are similar to those under section 35A of Central Excise Act and section 85(5) of Finance Act, relying on Gujarat HC precedent in Commissioner of Central Excise v. Medico Labs, holding that established jurisprudence may be considered pari materia when determining the scope of AAAR powers.
The AAAR set aside the impugned ruling dated 11.5.2022 and remanded the matter back to the GAAR for fresh decision. The case concerned whether value attributable to System Use Gas (SUG) stipulated in customer agreements should be included in consideration for re-gasification services under section 15 of the CGST Act. The AAAR noted that its powers under section 101 of CGST Act are similar to those under section 35A of Central Excise Act and section 85(5) of Finance Act, relying on Gujarat HC precedent in Commissioner of Central Excise v. Medico Labs, holding that established jurisprudence may be considered pari materia when determining the scope of AAAR powers.
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