Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
GST budgetary support under Notification No. 20/2007 was examined in light of the 22-02-2023 clarification and the earlier coordinate Bench view on similarly situated units. The Court noted that the exemption applied to units commencing commercial production by 31-03-2017 and that the petitioner's eligibility certificate reflected commencement after modernization from 30-03-2017. As the respondents did not dispute the coordinate Bench position, the Court did not decide entitlement on merits and instead directed verification of whether the petitioner stood on the same footing as the units covered by M/s Sai Enterprises and analogous matters. If parity is confirmed, the corresponding benefits are to be extended.
GST budgetary support under Notification No. 20/2007 was examined in light of the 22-02-2023 clarification and the earlier coordinate Bench view on similarly situated units. The Court noted that the exemption applied to units commencing commercial production by 31-03-2017 and that the petitioner's eligibility certificate reflected commencement after modernization from 30-03-2017. As the respondents did not dispute the coordinate Bench position, the Court did not decide entitlement on merits and instead directed verification of whether the petitioner stood on the same footing as the units covered by M/s Sai Enterprises and analogous matters. If parity is confirmed, the corresponding benefits are to be extended.
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