Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
Pure questions of law arising from facts already on record may be raised as additional grounds where necessary to determine tax liability. Amendments to Section 129 affecting the amount payable for release do not remove the proper officer's detention power; reliance on the pre-amended release provision is erroneous but does not itself make detention proceedings void from inception. Goods returned after job work may move without tax where the e-way bill and delivery challan identify job work and contain prescribed particulars. Absence of IGST, without a charging provision or taxable supply, does not by itself establish a contravention supporting detention.
Pure questions of law arising from facts already on record may be raised as additional grounds where necessary to determine tax liability. Amendments to Section 129 affecting the amount payable for release do not remove the proper officer's detention power; reliance on the pre-amended release provision is erroneous but does not itself make detention proceedings void from inception. Goods returned after job work may move without tax where the e-way bill and delivery challan identify job work and contain prescribed particulars. Absence of IGST, without a charging provision or taxable supply, does not by itself establish a contravention supporting detention.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
