Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Services of facilitating Indian students' admissions to foreign universities through a foreign entity were examined to determine whether they constituted "export of services" and whether the supplier qualified as an "intermediary" under the IGST Act. Relying on bindingly persuasive precedents holding that identical facilitation services are not intermediary services and therefore qualify for export treatment, and noting that those decisions had attained finality and were implemented, the Court held the supplier was not an intermediary, making GST demand unsustainable. Consequently, the show-cause notice and the impugned order were quashed, and the matter was remitted for processing the refund with applicable interest within four weeks. - HC
Services of facilitating Indian students' admissions to foreign universities through a foreign entity were examined to determine whether they constituted "export of services" and whether the supplier qualified as an "intermediary" under the IGST Act. Relying on bindingly persuasive precedents holding that identical facilitation services are not intermediary services and therefore qualify for export treatment, and noting that those decisions had attained finality and were implemented, the Court held the supplier was not an intermediary, making GST demand unsustainable. Consequently, the show-cause notice and the impugned order were quashed, and the matter was remitted for processing the refund with applicable interest within four weeks. - HC
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