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 set aside the impugned order dated 22 December 2023 concerning recovery proceedings against the immovable properties of the petitioner's deceased wife under Section 93 of the CGST Act, 2017. The court granted liberty to proceed against the legal representatives of the deceased in accordance with the law. Consequently, the Form GST DRC-16 order dated 30 July 2024 was also quashed. The petition was disposed of accordingly.
The HC set aside the impugned order dated 22 December 2023 concerning recovery proceedings against the immovable properties of the petitioner's deceased wife under Section 93 of the CGST Act, 2017. The court granted liberty to proceed against the legal representatives of the deceased in accordance with the law. Consequently, the Form GST DRC-16 order dated 30 July 2024 was also quashed. The petition was disposed of accordingly.
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