Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
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High Court granted liberty to prefer a statutory GST appeal subject to a conditional extension and provisional deposit: the petitioner may file the appeal within 30 days on payment of 50% of the disputed tax, failing which the appeal must be dismissed and recovery may proceed as if the writ were dismissed. The court held that a bank overdraft account cannot be attached, but the revenue may pursue movable and immovable assets offered as security, subject to the bank's rights and the outcome of the appeal. The order disposes of the writ with these operative conditions.
High Court granted liberty to prefer a statutory GST appeal subject to a conditional extension and provisional deposit: the petitioner may file the appeal within 30 days on payment of 50% of the disputed tax, failing which the appeal must be dismissed and recovery may proceed as if the writ were dismissed. The court held that a bank overdraft account cannot be attached, but the revenue may pursue movable and immovable assets offered as security, subject to the bank's rights and the outcome of the appeal. The order disposes of the writ with these operative conditions.
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