Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
HC dismissed petitioner's writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held that impugned order demonstrated due application of mind, recorded factual matrix and petitioner's reply, and provided cogent reasons for rejection. No procedural impropriety, manifest illegality, or violation of natural justice principles was established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court ruled judicial review under Article 226 does not permit reappreciation of evidence when efficacious alternative remedy exists. Petition lacked merit and dismissed, though petitioner granted liberty to pursue statutory appeal under Section 107 CGST Act 2017.
HC dismissed petitioner's writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held that impugned order demonstrated due application of mind, recorded factual matrix and petitioner's reply, and provided cogent reasons for rejection. No procedural impropriety, manifest illegality, or violation of natural justice principles was established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court ruled judicial review under Article 226 does not permit reappreciation of evidence when efficacious alternative remedy exists. Petition lacked merit and dismissed, though petitioner granted liberty to pursue statutory appeal under Section 107 CGST Act 2017.
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