Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Transfer of title on invoicing to an Indian purchaser constitutes a taxable supply of goods between two persons in the taxable territory even though goods are sourced and remain outside India; consequently GST registration and tax payment are required under the governing supply provisions. Paragraph 7 of Schedule III (non-taxable territory-to-non-taxable territory supply) does not apply. Classification by HSN and applicable GST rate could not be determined for lack of product details; time and value of supply must be determined by the applicant under the statutory time/value rules. A request on transaction category was rejected as beyond advance ruling scope under section 97(2).
Transfer of title on invoicing to an Indian purchaser constitutes a taxable supply of goods between two persons in the taxable territory even though goods are sourced and remain outside India; consequently GST registration and tax payment are required under the governing supply provisions. Paragraph 7 of Schedule III (non-taxable territory-to-non-taxable territory supply) does not apply. Classification by HSN and applicable GST rate could not be determined for lack of product details; time and value of supply must be determined by the applicant under the statutory time/value rules. A request on transaction category was rejected as beyond advance ruling scope under section 97(2).
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