Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
Transitional input tax credit was denied based on a verification report holding that the claimant failed to furnish supporting documents. The court held that, given the claimant's specific undertaking to appear and produce relevant pleadings and documents if granted another opportunity, a justice-oriented approach warranted interference. Consequently, the verification report and the consequential orders rejecting the claim were set aside, and the matter was remitted to the verifying authority for fresh reconsideration in accordance with law after providing an opportunity to substantiate the claim. - HC
Transitional input tax credit was denied based on a verification report holding that the claimant failed to furnish supporting documents. The court held that, given the claimant's specific undertaking to appear and produce relevant pleadings and documents if granted another opportunity, a justice-oriented approach warranted interference. Consequently, the verification report and the consequential orders rejecting the claim were set aside, and the matter was remitted to the verifying authority for fresh reconsideration in accordance with law after providing an opportunity to substantiate the claim. - HC
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