Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
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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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