Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
HC remanded the matter regarding export classification of data hosting services. The court directed the Appellate Authority to reconsider the impugned orders in light of recent appellate orders and GST circular dated 10th September, 2024. The existing orders were passed prior to subsequent appellate rulings. The court set aside the challenged Orders-in-Appeal and referred the matter back to the Commissioner (Appeals) for fresh evaluation, effectively allowing the petition through procedural remand without definitively resolving the substantive export services classification issue.
HC remanded the matter regarding export classification of data hosting services. The court directed the Appellate Authority to reconsider the impugned orders in light of recent appellate orders and GST circular dated 10th September, 2024. The existing orders were passed prior to subsequent appellate rulings. The court set aside the challenged Orders-in-Appeal and referred the matter back to the Commissioner (Appeals) for fresh evaluation, effectively allowing the petition through procedural remand without definitively resolving the substantive export services classification issue.
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