Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Levy of service tax/IGST on ocean freight under CIF contracts is not sustainable where the transporter is located outside the taxable territory; reverse charge cannot be imposed on an importer who is neither the service provider nor the service recipient, so notifications attempting to make importers liable under reverse charge exceed legislative and rule making powers. The composite supply principle bars a separate tax on the transport service component of a composite import transaction. Any demand issued under the impugned notifications is without authority; petitioner may seek refunds subject to statutory procedure and the doctrine of unjust enrichment.
Levy of service tax/IGST on ocean freight under CIF contracts is not sustainable where the transporter is located outside the taxable territory; reverse charge cannot be imposed on an importer who is neither the service provider nor the service recipient, so notifications attempting to make importers liable under reverse charge exceed legislative and rule making powers. The composite supply principle bars a separate tax on the transport service component of a composite import transaction. Any demand issued under the impugned notifications is without authority; petitioner may seek refunds subject to statutory procedure and the doctrine of unjust enrichment.
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