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...
Entitlement to reimbursement of differential GST under a government contract was not decided on merits. The Court accepted the respondents' position that a mere assertion of tax payment was insufficient and that supporting documents evidencing actual payment or deposit of GST were required. It directed the petitioner to furnish proof of GST payment and ordered the respondents to examine the reimbursement claim and pass a reasoned decision in accordance with law within the stipulated time. No final adjudication was made on the substantive right to reimbursement.
Entitlement to reimbursement of differential GST under a government contract was not decided on merits. The Court accepted the respondents' position that a mere assertion of tax payment was insufficient and that supporting documents evidencing actual payment or deposit of GST were required. It directed the petitioner to furnish proof of GST payment and ordered the respondents to examine the reimbursement claim and pass a reasoned decision in accordance with law within the stipulated time. No final adjudication was made on the substantive right to reimbursement.
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