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...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The HC ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-GST implementation was unconstitutional and ultra vires to the provisions of the CGST Act, 2017 and AGST Act, 2017. Following the precedent established in M/s. Bhatter Traders, which involved pari materia issues, the Court disposed of the writ petition in favor of the petitioner. The judgment effectively invalidates the respondent authorities' power to levy and collect such cess in the GST regime, rendering their actions unlawful and establishing grounds for the petitioner's refund claim.
The HC ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-GST implementation was unconstitutional and ultra vires to the provisions of the CGST Act, 2017 and AGST Act, 2017. Following the precedent established in M/s. Bhatter Traders, which involved pari materia issues, the Court disposed of the writ petition in favor of the petitioner. The judgment effectively invalidates the respondent authorities' power to levy and collect such cess in the GST regime, rendering their actions unlawful and establishing grounds for the petitioner's refund claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
