Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Page of 4828
Press 'Enter' after typing page number.
1221 to 1240 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Writ jurisdiction was held maintainable in a contractual dispute involving a State instrumentality because the challenge concerned the applicability and interpretation of a State order amending the Public Works Financial & Accounts Rules, not merely a private contract remedy. The respondent corporation, being under State control and bound by the governing rules and circulars, was subject to Clause 36E providing equitable adjustment when tax rates change during performance. Clause 45.1 could not override that later adjustment mechanism. Denial of the revised GST benefit, when extended to other State bodies, was arbitrary and discriminatory under Article 14. The rejection letter was quashed and refund of the differential GST with interest directed.
Writ jurisdiction was held maintainable in a contractual dispute involving a State instrumentality because the challenge concerned the applicability and interpretation of a State order amending the Public Works Financial & Accounts Rules, not merely a private contract remedy. The respondent corporation, being under State control and bound by the governing rules and circulars, was subject to Clause 36E providing equitable adjustment when tax rates change during performance. Clause 45.1 could not override that later adjustment mechanism. Denial of the revised GST benefit, when extended to other State bodies, was arbitrary and discriminatory under Article 14. The rejection letter was quashed and refund of the differential GST with interest directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
