Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The HC held that the dispute was substantially legal because there was no factual dispute about execution of the works. It gave binding effect under Section 103 to the appellate advance ruling that the recipient was not a local authority and that GST on the works contract services was payable at 18%. The later administrative order was found contradictory, arbitrary, and based on fallacious reasoning, and the objection that documents were not supplied was rejected because the material was already available with the authority. The impugned order was quashed, and the respondent was directed to release the balance 6% GST within four weeks.
The HC held that the dispute was substantially legal because there was no factual dispute about execution of the works. It gave binding effect under Section 103 to the appellate advance ruling that the recipient was not a local authority and that GST on the works contract services was payable at 18%. The later administrative order was found contradictory, arbitrary, and based on fallacious reasoning, and the objection that documents were not supplied was rejected because the material was already available with the authority. The impugned order was quashed, and the respondent was directed to release the balance 6% GST within four weeks.
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