Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Page of 4827
Press 'Enter' after typing page number.
341 to 360 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A post-01.07.2017 works contract was held to fall under the GST regime, so the contractor could not insist on the pre-GST tax rate. Clause 42.1 was construed to entitle reimbursement of Central and State taxes actually levied and paid on completed items of work, and CGST/SGST were held covered within that expression. The absence of an incorporated Schedule A could not defeat the contractual reimbursement right. GST returns and portal statements were accepted as proof of payment. The refusal to reimburse was found arbitrary and violative of Article 14, and interest at 12% per annum was awarded from the respective dates of payment. The writ petition was held maintainable because the dispute turned on contract interpretation, not disputed facts.
A post-01.07.2017 works contract was held to fall under the GST regime, so the contractor could not insist on the pre-GST tax rate. Clause 42.1 was construed to entitle reimbursement of Central and State taxes actually levied and paid on completed items of work, and CGST/SGST were held covered within that expression. The absence of an incorporated Schedule A could not defeat the contractual reimbursement right. GST returns and portal statements were accepted as proof of payment. The refusal to reimburse was found arbitrary and violative of Article 14, and interest at 12% per annum was awarded from the respective dates of payment. The writ petition was held maintainable because the dispute turned on contract interpretation, not disputed facts.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
