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...
HC dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principles established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court emphasized judicial review under Article 226 does not permit reappreciation of evidence or substitution of factual findings when efficacious alternative remedy exists. Petition found devoid of merit, dismissed with liberty to pursue statutory appeal under Section 107 CGST Act.
HC dismissed the writ petition challenging detention of goods and levy of tax and penalty under CGST Act. Court held the impugned order demonstrated due application of mind, proper consideration of factual matrix and petitioner's submissions, with cogent reasons provided. No procedural impropriety, manifest illegality, or violation of natural justice principles established. Authorities acted within statutory powers under Section 129(3) CGST Act with reasonable appreciation of evidence. Court emphasized judicial review under Article 226 does not permit reappreciation of evidence or substitution of factual findings when efficacious alternative remedy exists. Petition found devoid of merit, dismissed with liberty to pursue statutory appeal under Section 107 CGST Act.
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