Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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HC dismissed the writ petition challenging the SCN issued by Central GST authorities. It held that the applicability of Section 6 of the CGST Act, the interplay between State and Central proceedings, the effect of earlier State GST orders (including audit orders), and the petitioner's precise status as a "government authority" are all contentious factual and legal issues requiring adjudication by the competent authority. The SCN could not be termed "wholly without jurisdiction" at the threshold. Relying on the SC's jurisprudence on alternative remedies, the HC declined to exercise its writ jurisdiction under Article 226 and left all contentions open to be urged before the adjudicating authority.
HC dismissed the writ petition challenging the SCN issued by Central GST authorities. It held that the applicability of Section 6 of the CGST Act, the interplay between State and Central proceedings, the effect of earlier State GST orders (including audit orders), and the petitioner's precise status as a "government authority" are all contentious factual and legal issues requiring adjudication by the competent authority. The SCN could not be termed "wholly without jurisdiction" at the threshold. Relying on the SC's jurisprudence on alternative remedies, the HC declined to exercise its writ jurisdiction under Article 226 and left all contentions open to be urged before the adjudicating authority.
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