The case involved classification of a product under customs law. The Authority allowed withdrawal as the request was made before any ruling. The takeaway is that applications can be withdrawn before adjudication.
The Tribunal held reopening valid as tangible material showed undisclosed capital gains. It ruled that execution of a registered sale deed triggers tax liability even if consideration is disputed.
Allegations of collusive bidding and tender manipulation were examined but not substantiated by evidence. The Commission held that procurement conditions were legally permissible. The key takeaway is that absence of proof of agreement defeats cartel claims.
The Commission found no prima facie violation of competition law despite allegations of arbitrary account termination. It held that enforcement of platform policies and appeal mechanisms did not amount to abuse of dominance.
The authority held that operational services were provided to a PSU under contract. As a result, exemption for healthcare services was denied and GST was held applicable.
The case examined whether GST rate cuts were passed on to consumers. The authority held that increasing base prices instead of reducing ticket prices violated Section 171, resulting in confirmed profiteering and refund directions.
The Tribunal held that preference share investments cannot be treated as loans without supporting evidence. Following earlier decisions and High Court rulings, the transfer pricing adjustment was deleted.
Tribunal ruled that share transactions cannot be treated as loans without proof of exceptional circumstances. Notional interest addition on such re-characterisation was deleted.
The Tribunal examined whether construction and infrastructure activities were taxable under WCS or CRCS. It held that presence of transfer of property in goods justified classification under WCS. The key takeaway is that specific taxable entries override earlier classifications once introduced.
The Tribunal examined whether processing of tobacco leaves amounts to taxable service under BAS. It held that no new distinct product emerges from threshing and drying. The key takeaway is that activities not altering essential characteristics remain outside BAS.
