Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The AAAR remanded the case to the WBAAR for a fresh determination of the tax classification for leasing/rental services involving air conditioning and fire extinguishing systems. The appellate authority found that the previous ruling cannot be considered a binding precedent, as advance rulings are specific to individual applicants under Section 103 of the CGST Act, 2017. The case requires a comprehensive examination of the contractual agreement to ascertain the precise nature of asset use and whether the items constitute goods or become part of immovable property. The AAAR directed the WBAAR to conduct a detailed reassessment, considering all relevant aspects, including the existing 28% GST payment, and issue a new ruling.
The AAAR remanded the case to the WBAAR for a fresh determination of the tax classification for leasing/rental services involving air conditioning and fire extinguishing systems. The appellate authority found that the previous ruling cannot be considered a binding precedent, as advance rulings are specific to individual applicants under Section 103 of the CGST Act, 2017. The case requires a comprehensive examination of the contractual agreement to ascertain the precise nature of asset use and whether the items constitute goods or become part of immovable property. The AAAR directed the WBAAR to conduct a detailed reassessment, considering all relevant aspects, including the existing 28% GST payment, and issue a new ruling.
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