Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Assignment of long-term (95-year) leasehold rights that extinguishes the transferor's rights and vests benefits in an assignee constitutes a transfer of benefits arising out of immovable property, not a supply of services under the GST supply framework; accordingly, classification of such assignment as 'other miscellaneous services' taxable at 18% was legally unsustainable and a show cause notice premised on that classification was quashed. The decision emphasises absence of nexus with the transferor's business and the character of the long term lease as determinative of tax treatment.
Assignment of long-term (95-year) leasehold rights that extinguishes the transferor's rights and vests benefits in an assignee constitutes a transfer of benefits arising out of immovable property, not a supply of services under the GST supply framework; accordingly, classification of such assignment as 'other miscellaneous services' taxable at 18% was legally unsustainable and a show cause notice premised on that classification was quashed. The decision emphasises absence of nexus with the transferor's business and the character of the long term lease as determinative of tax treatment.
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