Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Validity of show cause notice challenging GST levy on educational activities was contested; the adjudicatory order issued during pendency of an interim order was set aside, and the matter remitted to the stage of reply to the show cause notice, permitting the petitioner to file a reply. The adjudicating authority is directed to consider the legal position advanced by the petitioner when proceeding further. All substantive contentions on merits have been left open for fresh consideration upon re-adjudication.
Validity of show cause notice challenging GST levy on educational activities was contested; the adjudicatory order issued during pendency of an interim order was set aside, and the matter remitted to the stage of reply to the show cause notice, permitting the petitioner to file a reply. The adjudicating authority is directed to consider the legal position advanced by the petitioner when proceeding further. All substantive contentions on merits have been left open for fresh consideration upon re-adjudication.
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