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...
HC dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish ownership of goods under Section 129(1)(a) of WBGST & CGST Act. However, the court granted the petitioners a 4-week window to file an appeal, which must be heard on merits within 16 weeks. The appellate authority must provide an opportunity for the petitioners to establish ownership, ensure fair cross-examination of key witnesses, and allow manual appeal filing with respondents' assistance. The decision preserves the petitioners' right to challenge the original order while maintaining procedural fairness.
HC dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish ownership of goods under Section 129(1)(a) of WBGST & CGST Act. However, the court granted the petitioners a 4-week window to file an appeal, which must be heard on merits within 16 weeks. The appellate authority must provide an opportunity for the petitioners to establish ownership, ensure fair cross-examination of key witnesses, and allow manual appeal filing with respondents' assistance. The decision preserves the petitioners' right to challenge the original order while maintaining procedural fairness.
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