Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
The dominant issue was whether the ITAT has jurisdiction under s. 254 to stay the operation of an order under appeal even when no subsisting tax demand exists. Relying on settled law that an appellate forum possesses incidental and ancillary powers necessary to make its appellate jurisdiction effective, including grant of stay even absent an express statutory provision, the view that stay can be entertained only if a tax demand has arisen was held legally unsustainable. Consequently, the impugned order refusing to entertain the stay application for lack of jurisdiction was set aside and the matter was remitted for fresh consideration of the stay application during pendency of the appeal. - HC
The dominant issue was whether the ITAT has jurisdiction under s. 254 to stay the operation of an order under appeal even when no subsisting tax demand exists. Relying on settled law that an appellate forum possesses incidental and ancillary powers necessary to make its appellate jurisdiction effective, including grant of stay even absent an express statutory provision, the view that stay can be entertained only if a tax demand has arisen was held legally unsustainable. Consequently, the impugned order refusing to entertain the stay application for lack of jurisdiction was set aside and the matter was remitted for fresh consideration of the stay application during pendency of the appeal. - HC
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