Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The HC allowed the petition, holding that the impugned services qualify as exports rather than intermediary supplies for GST purposes. The court concluded the petitioner performed services directly for a single overseas contracting party under a specific contractual arrangement, and absent a tripartite relationship the statutory definition of "intermediary" is not satisfied. Applying the reasoning of co-ordinate appellate and higher judicial authorities, the HC held that the place of provision lies outside the taxable territory and the supply constitutes export of services. Consequently, the respondents' contrary classification was set aside and the petitioner's treatment as an exporter was upheld.
The HC allowed the petition, holding that the impugned services qualify as exports rather than intermediary supplies for GST purposes. The court concluded the petitioner performed services directly for a single overseas contracting party under a specific contractual arrangement, and absent a tripartite relationship the statutory definition of "intermediary" is not satisfied. Applying the reasoning of co-ordinate appellate and higher judicial authorities, the HC held that the place of provision lies outside the taxable territory and the supply constitutes export of services. Consequently, the respondents' contrary classification was set aside and the petitioner's treatment as an exporter was upheld.
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