Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Challenge concerned legality of demand arising from debonding of capital goods and admissibility of input tax credit (ITC). Court noted customs NOC confirmed IGST liability on debonding of indigenous goods and that payment had been discharged; petitioner contended this precluded a second demand by state authorities, with consequence that the impugned demand for the same IGST was contested. Court recorded petitioners concession not to contest a specified portion relating to tax, interest and penalty, while permitting challenge to remaining demands alleging excess or ineligible ITC; consequence: petitioner directed to pursue remedy before the Joint Commissioner (Appeals) and writ disposed on those terms.
Challenge concerned legality of demand arising from debonding of capital goods and admissibility of input tax credit (ITC). Court noted customs NOC confirmed IGST liability on debonding of indigenous goods and that payment had been discharged; petitioner contended this precluded a second demand by state authorities, with consequence that the impugned demand for the same IGST was contested. Court recorded petitioners concession not to contest a specified portion relating to tax, interest and penalty, while permitting challenge to remaining demands alleging excess or ineligible ITC; consequence: petitioner directed to pursue remedy before the Joint Commissioner (Appeals) and writ disposed on those terms.
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