The court examined whether the services qualified as intermediary services and found the issue already settled by multiple prior rulings. It quashed the refund rejection and directed sanction of refund with interest.
The NCLAT upheld the rejection of repayment plans submitted by personal guarantors under the I&B Code, as they failed to submit revised proposals despite extensions, confirming the legal procedure was correctly followed.
The issue concerned non-implementation of a customs order allowing conversion of shipping bills to Drawback plus RoSCTL. The court directed the exporter to file a representation and ordered authorities to decide it within a fixed timeline.
The High Court is examining whether medicines and consumables supplied during in-patient treatment are taxable under GST. The case turns on whether such supplies are inseparable from exempt healthcare services.
The Tribunal held that mandatory prior approval granted in a routine and non-speaking manner violates statutory requirements. Assessments framed on such approval were found legally unsustainable.
The court held that money demanded by a public servant was towards property tax arrears and not illegal gratification. Admissions by key witnesses justified refusal to interfere with the acquittal.
The High Court flagged the practice of issuing orders without disclosing the actual officer who passed them. It held that accountability requires clear mention of the decision-making authority in every Customs order.
The circular addresses gaps in online banking by laying down granular compliance norms for information, interactive, and transactional services. The ruling strengthens customer protection and mandates phased compliance for existing IBUs.
The portal will restrict GSTR-3B filing if ITC reclaims exceed ledger balances. The key takeaway is mandatory correction of excess ITC before return filing.
The circular mandates standard formats for beneficial ownership statements and section 32A affidavits in resolution plans. The key takeaway is enhanced transparency and accountability of resolution applicants.
