Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Bank account attachment under a GST recovery notice was vacated where the petitioner had received the supplies and had already reversed the input tax credit during departmental proceedings that were later dropped. The Court balanced the petitioner's position against the supplier's possible entitlement to payment, noting that that entitlement had to be worked out separately in collateral proceedings. The attachment was therefore released, but the petitioner was restrained from making any direct or indirect payment to the supplier unless appropriate orders were obtained in those separate proceedings.
Bank account attachment under a GST recovery notice was vacated where the petitioner had received the supplies and had already reversed the input tax credit during departmental proceedings that were later dropped. The Court balanced the petitioner's position against the supplier's possible entitlement to payment, noting that that entitlement had to be worked out separately in collateral proceedings. The attachment was therefore released, but the petitioner was restrained from making any direct or indirect payment to the supplier unless appropriate orders were obtained in those separate proceedings.
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