International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
HC dealt with a writ petition seeking refund of differential GST (GST minus VAT) on works contracts executed under the earlier VAT regime, where contractors had not remitted GST. Noting that a co-ordinate Bench had already issued comprehensive directions on an identical issue, the HC held the petitioner similarly circumstanced and entitled to the same relief. Earlier restoration on the ground of non-hearing was cured by affording full opportunity to respondents, satisfying principles of natural justice. The HC disposed of the petition by directing respondents to consider petitioner's representations and pass reasoned orders in accordance with law, reserving liberty to challenge any adverse decision.
HC dealt with a writ petition seeking refund of differential GST (GST minus VAT) on works contracts executed under the earlier VAT regime, where contractors had not remitted GST. Noting that a co-ordinate Bench had already issued comprehensive directions on an identical issue, the HC held the petitioner similarly circumstanced and entitled to the same relief. Earlier restoration on the ground of non-hearing was cured by affording full opportunity to respondents, satisfying principles of natural justice. The HC disposed of the petition by directing respondents to consider petitioner's representations and pass reasoned orders in accordance with law, reserving liberty to challenge any adverse decision.
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