Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Advance ruling application concerning whether hostel accommodation provided by the applicant's tenant qualifies as a residential dwelling and is exempt under Entry 12/12A was held inadmissible because the queries relate to supplies made by the tenant, not supplies by the applicant, and thus fall outside the scope of advance ruling jurisdiction under the statute. The related question on whether in house food is a composite exempt supply was also rejected as dependent on the inadmissible queries. The applicability of case law to the applicant's facts was held outside permissible advance ruling questions, and any precedent evidence would not assist due to non binding provisions; application rejected under procedural admissibility rules.
Advance ruling application concerning whether hostel accommodation provided by the applicant's tenant qualifies as a residential dwelling and is exempt under Entry 12/12A was held inadmissible because the queries relate to supplies made by the tenant, not supplies by the applicant, and thus fall outside the scope of advance ruling jurisdiction under the statute. The related question on whether in house food is a composite exempt supply was also rejected as dependent on the inadmissible queries. The applicability of case law to the applicant's facts was held outside permissible advance ruling questions, and any precedent evidence would not assist due to non binding provisions; application rejected under procedural admissibility rules.
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