Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Classification under the Import Tariff Schedule was contested; the tribunal applied the principle that a specific tariff entry prevails over a general or residuary entry (Rule 3(a) GRI) and found the impugned reclassification unsustainable. The decision emphasised breach of natural justice where the adjudicating authority relied on a third party CIPET test report without furnishing it to the affected importer, and followed precedent holding such reclassification and demands liable to be set aside. Outcome: the impugned order and duty demand were set aside.
Classification under the Import Tariff Schedule was contested; the tribunal applied the principle that a specific tariff entry prevails over a general or residuary entry (Rule 3(a) GRI) and found the impugned reclassification unsustainable. The decision emphasised breach of natural justice where the adjudicating authority relied on a third party CIPET test report without furnishing it to the affected importer, and followed precedent holding such reclassification and demands liable to be set aside. Outcome: the impugned order and duty demand were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
