Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Reassessment notice for AY 2013-14 issued within six years under amended KVAT provisions was held to be within limitation, negating the plea that the proceedings were time-barred. The doctrine of merger was held inapplicable because the earlier appellate order merely reserved liberty to pursue statutory remedies and did not finally adjudicate merits; further, relegation to statutory authorities was found unnecessary where the merits were governed by binding precedent and the State had not appealed an adverse ruling on the same issue. Amounts received for SIM cards, rechargeable coupons, fixed monthly charges and value-added services (SMS, ringtones, downloaded music, etc.) were held not to constitute "goods" exigible to KVAT, and the corresponding assessment demand was quashed. - HC
Reassessment notice for AY 2013-14 issued within six years under amended KVAT provisions was held to be within limitation, negating the plea that the proceedings were time-barred. The doctrine of merger was held inapplicable because the earlier appellate order merely reserved liberty to pursue statutory remedies and did not finally adjudicate merits; further, relegation to statutory authorities was found unnecessary where the merits were governed by binding precedent and the State had not appealed an adverse ruling on the same issue. Amounts received for SIM cards, rechargeable coupons, fixed monthly charges and value-added services (SMS, ringtones, downloaded music, etc.) were held not to constitute "goods" exigible to KVAT, and the corresponding assessment demand was quashed. - HC
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