Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
State tax officers cannot invoke detention or confiscation powers for inter-State movement of goods under the IGST regime where the State has no tax allocation in the transaction. The Court held that cross-empowerment under GST is limited to functions assigned to the State as proper officer, and Andhra Pradesh officers may act under the IGST Act only where the State is entitled to a share of tax; otherwise they may merely forward the material to the proper officers of the consignor and consignee. The Court also held that valuation disputes, alleged undervaluation, description mismatch, excess quantity, or absence of an e-way bill, without more, do not justify action under detention and confiscation provisions. The impugned proceedings were set aside as without jurisdiction.
State tax officers cannot invoke detention or confiscation powers for inter-State movement of goods under the IGST regime where the State has no tax allocation in the transaction. The Court held that cross-empowerment under GST is limited to functions assigned to the State as proper officer, and Andhra Pradesh officers may act under the IGST Act only where the State is entitled to a share of tax; otherwise they may merely forward the material to the proper officers of the consignor and consignee. The Court also held that valuation disputes, alleged undervaluation, description mismatch, excess quantity, or absence of an e-way bill, without more, do not justify action under detention and confiscation provisions. The impugned proceedings were set aside as without jurisdiction.
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