Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Refund of unutilized input tax credit under the Central GST framework was contested due to failure to satisfy export of services conditions under IGST; the agency/intermediary characterisation of the petitioners role with respect to the parent entity required reassessment. The appellate authority is directed to re-examine contractual clauses, the applicability of relevant circulars and the Sundyne Pumps precedent, and record specific findings. The impugned administrative order is quashed and the matter is remitted for de novo consideration and a fresh decision in accordance with law.
Refund of unutilized input tax credit under the Central GST framework was contested due to failure to satisfy export of services conditions under IGST; the agency/intermediary characterisation of the petitioners role with respect to the parent entity required reassessment. The appellate authority is directed to re-examine contractual clauses, the applicability of relevant circulars and the Sundyne Pumps precedent, and record specific findings. The impugned administrative order is quashed and the matter is remitted for de novo consideration and a fresh decision in accordance with law.
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