Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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...
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
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