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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of natural justice and procedural infirmity in levying differential tax and multiple penalties. The petitioner was directed to seek the statutory appellate remedy, with any pre-deposit to be calculated and paid only in respect of amounts attributable separately to B2B and B2C sales for each financial year. Petition disposed.
The HC allowed the challenge to the rectification order in part and set aside the impugned demand insofar as it was computed on total turnover without reasoning; it held the Adjudicating Authority erred by imposing GST on aggregate turnover of combo packs despite available delineation of B2B and B2C sales. The Court found breach of natural justice and procedural infirmity in levying differential tax and multiple penalties. The petitioner was directed to seek the statutory appellate remedy, with any pre-deposit to be calculated and paid only in respect of amounts attributable separately to B2B and B2C sales for each financial year. Petition disposed.
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