GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
HC held that respondents must release seized jewellery immediately, as retention lacks legal authority. The seizure was deemed unauthorized since no outstanding tax liability existed for the relevant assessment year. The court found respondents' contention to retain jewellery for recovering tax dues from subsequent years untenable, particularly given statutory amendments to Section 132B effective 01.04.2022. Consequently, the HC directed unconditional release of the jewellery to the petitioner, emphasizing the respondents acted without jurisdiction in prolonged retention beyond the specified assessment period.
HC held that respondents must release seized jewellery immediately, as retention lacks legal authority. The seizure was deemed unauthorized since no outstanding tax liability existed for the relevant assessment year. The court found respondents' contention to retain jewellery for recovering tax dues from subsequent years untenable, particularly given statutory amendments to Section 132B effective 01.04.2022. Consequently, the HC directed unconditional release of the jewellery to the petitioner, emphasizing the respondents acted without jurisdiction in prolonged retention beyond the specified assessment period.
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TaxTMI 
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