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...
Confiscation proceedings concerning alleged excess stock of imported electronic goods were challenged on the ground that, although the authority offered offering provisional release, it neither quantified the amount payable nor stipulated any conditions for such release, rendering the option illusory. The forum noted that the seized goods were imported about six years earlier and were likely technologically outdated, requiring a policy-level resolution on provisional release where seizures are based on suspected GST evasion. The matter was directed to be placed before the GST Council for appropriate policy consideration, and the writ petition was disposed of accordingly. - HC
Confiscation proceedings concerning alleged excess stock of imported electronic goods were challenged on the ground that, although the authority offered offering provisional release, it neither quantified the amount payable nor stipulated any conditions for such release, rendering the option illusory. The forum noted that the seized goods were imported about six years earlier and were likely technologically outdated, requiring a policy-level resolution on provisional release where seizures are based on suspected GST evasion. The matter was directed to be placed before the GST Council for appropriate policy consideration, and the writ petition was disposed of accordingly. - HC
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