Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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Goods bearing a common pictorial representation and packaging features were held to fall within the amended definition of brand name, but the exemption under Serial Nos. 73 and 74 of Notification No. 2/2017-Central Tax (Rate), as amended, remained available because the petitioner had filed the prescribed affidavit voluntarily foregoing any actionable claim or enforceable right over the brand name and the department had treated the goods as unbranded. The corporate name printed on the package, being required under food and legal metrology laws, could not by itself defeat the exemption. The invocation of the extended period under Section 74 also failed, as the relevant facts were already disclosed to the department; only the normal period under Section 73 could apply. The issue of bunching multiple tax periods in one notice was left open.
Goods bearing a common pictorial representation and packaging features were held to fall within the amended definition of brand name, but the exemption under Serial Nos. 73 and 74 of Notification No. 2/2017-Central Tax (Rate), as amended, remained available because the petitioner had filed the prescribed affidavit voluntarily foregoing any actionable claim or enforceable right over the brand name and the department had treated the goods as unbranded. The corporate name printed on the package, being required under food and legal metrology laws, could not by itself defeat the exemption. The invocation of the extended period under Section 74 also failed, as the relevant facts were already disclosed to the department; only the normal period under Section 73 could apply. The issue of bunching multiple tax periods in one notice was left open.
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