Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
The SC granted leave to serve notice on the State's standing counsel and directed a four-week return date for consideration of whether a contractor providing conservancy services to a Notified Area Authority qualifies as a governmental authority exempt from CGST under the relevant notification dated 28.06.2017. The Court did not render a final decision on the exemption but acknowledged the necessity for further examination of the matter.
The SC granted leave to serve notice on the State's standing counsel and directed a four-week return date for consideration of whether a contractor providing conservancy services to a Notified Area Authority qualifies as a governmental authority exempt from CGST under the relevant notification dated 28.06.2017. The Court did not render a final decision on the exemption but acknowledged the necessity for further examination of the matter.
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