Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
AAR held that the applicant's activities of collection, handling, storage, transportation, processing, bundling and final disposal of non-recyclable plastic waste supplied to a State-owned company (CKCL) constitute "solid waste management" services. AAR further held that CKCL, being a public limited company with 100% equity owned and controlled by the State Government through the Local Self-Government Department and entrusted with municipal solid waste management and sanitation functions under Art. 243W, qualifies as a "Governmental Authority" under GST law. Consequently, the services supplied by the applicant to CKCL are covered under Entry 3B of N/N. 12/2017-CT (Rate) as amended by N/N. 13/2023-CT (Rate) and are exempt from GST.
AAR held that the applicant's activities of collection, handling, storage, transportation, processing, bundling and final disposal of non-recyclable plastic waste supplied to a State-owned company (CKCL) constitute "solid waste management" services. AAR further held that CKCL, being a public limited company with 100% equity owned and controlled by the State Government through the Local Self-Government Department and entrusted with municipal solid waste management and sanitation functions under Art. 243W, qualifies as a "Governmental Authority" under GST law. Consequently, the services supplied by the applicant to CKCL are covered under Entry 3B of N/N. 12/2017-CT (Rate) as amended by N/N. 13/2023-CT (Rate) and are exempt from GST.
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