CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
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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