Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC allows contractor's petition, mandating reimbursement of GST impact for infrastructure projects executed before GST implementation. The court held that contractors awarded contracts prior to 01.07.2017 are entitled to GST reimbursement on indirect transactions. The respondent must release withheld amount of Rs. 19,86,44,336/- with statutory interest within six weeks and pay Rs. 50,000/- costs. The decision affirms contractual entitlements and protects contractors from undue financial burden arising from mid-contract GST regime changes.
HC allows contractor's petition, mandating reimbursement of GST impact for infrastructure projects executed before GST implementation. The court held that contractors awarded contracts prior to 01.07.2017 are entitled to GST reimbursement on indirect transactions. The respondent must release withheld amount of Rs. 19,86,44,336/- with statutory interest within six weeks and pay Rs. 50,000/- costs. The decision affirms contractual entitlements and protects contractors from undue financial burden arising from mid-contract GST regime changes.
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