Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Review jurisdiction was exercised to reopen earlier Tribunal orders because the Supreme Court's three-Judge Bench order recalling Ganpati Dealcom and granting liberty to seek review was treated as binding. The Tribunal held it had no competence to disregard that order or treat it as per incuriam, and a contrary Gauhati High Court view could not override binding Supreme Court precedent. On the Tribunal's earlier reasoning regarding review and delay, the review petitions were entertained, the delay in filing was condoned, and the matters were reopened.
Review jurisdiction was exercised to reopen earlier Tribunal orders because the Supreme Court's three-Judge Bench order recalling Ganpati Dealcom and granting liberty to seek review was treated as binding. The Tribunal held it had no competence to disregard that order or treat it as per incuriam, and a contrary Gauhati High Court view could not override binding Supreme Court precedent. On the Tribunal's earlier reasoning regarding review and delay, the review petitions were entertained, the delay in filing was condoned, and the matters were reopened.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
