Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh decision. Presence of parties counsel is treated as imputed knowledge of the interim order; consequence: benefits of the order apply only if the petitioner complies strictly with stipulated timelines and conditions. Writ petition disposed accordingly.
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh decision. Presence of parties counsel is treated as imputed knowledge of the interim order; consequence: benefits of the order apply only if the petitioner complies strictly with stipulated timelines and conditions. Writ petition disposed accordingly.
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