International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
GST proceedings on seigniorage fee/royalty for quarrying and transporting minerals were not finally adjudicated on merits because the levy issue is pending before the Supreme Court. The High Court found the facts to be almost identical to an earlier case and disposed of the writ petitions on the same terms, directing that the impugned proceedings remain in abeyance and that the respondent proceed in accordance with law after the Supreme Court decision. The Court therefore declined to examine the substantive GST demand at this stage and applied the earlier identical order.
GST proceedings on seigniorage fee/royalty for quarrying and transporting minerals were not finally adjudicated on merits because the levy issue is pending before the Supreme Court. The High Court found the facts to be almost identical to an earlier case and disposed of the writ petitions on the same terms, directing that the impugned proceedings remain in abeyance and that the respondent proceed in accordance with law after the Supreme Court decision. The Court therefore declined to examine the substantive GST demand at this stage and applied the earlier identical order.
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