Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
A writ petition against a show cause notice was entertained because the matter had been pending for years, pleadings were complete, no further factual enquiry was needed, and the notice itself showed that the amount collected as GST matched the amount paid to the Government. On those admitted facts, the Court treated the issue as a pure question of law on the scope of Section 76 of the CGST Act and held that the provision could not be used to demand tax again merely because payment was made through another GST registration of the same assessee in the same State. Section 76 targets non-remittance of tax collected, not double taxation where the revenue has already received the amount.
A writ petition against a show cause notice was entertained because the matter had been pending for years, pleadings were complete, no further factual enquiry was needed, and the notice itself showed that the amount collected as GST matched the amount paid to the Government. On those admitted facts, the Court treated the issue as a pure question of law on the scope of Section 76 of the CGST Act and held that the provision could not be used to demand tax again merely because payment was made through another GST registration of the same assessee in the same State. Section 76 targets non-remittance of tax collected, not double taxation where the revenue has already received the amount.
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