Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
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...
AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwise, whereas from 22.09.2017 onward cotton seed oil cake has been placed in the exempt schedule irrespective of end-use. Because the item is exempt as per the applicable schedule, no liability to pay GST arises and no entitlement to claim input tax credit exists.
AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwise, whereas from 22.09.2017 onward cotton seed oil cake has been placed in the exempt schedule irrespective of end-use. Because the item is exempt as per the applicable schedule, no liability to pay GST arises and no entitlement to claim input tax credit exists.
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