Tamil Nadu AAR ruled that medicines and consumables supplied to in-patients by a hospital pharmacy are part of exempted composite healthcare services under GST Notification 12/2017.
Delhi High Court rules seized gold Kada worn by Sikh passenger is a personal effect, setting aside Customs detention citing precedent on baggage rules and invalid waivers.
Delhi High Court directs Customs to release passenger’s seized gold per appellate order, ruling intent to file revision is no ground to withhold goods.
Bombay High Court grants bail to Customs Superintendent arrested by CBI over alleged ₹5 lakh bribe demand for shipment release at JNPT.
Delhi High Court directs GST Commissioner’s presence over “harrowing experience” of widow Bhavna Luthra’s pending refund.
Delhi High Court sets aside a ₹10.86 crore GST demand against Perfetti Van Melle, citing failure to consider the company’s reply. Fresh adjudication ordered.
Delhi High Court dismisses writ petition challenging Customs order on procedural grounds, directs petitioner to use statutory appellate forum first.
CESTAT Mumbai upholds dismissal of Customs appeal, ruling it was filed beyond statutory time limit under Section 128, citing Supreme Court precedent.
ITAT Delhi rules tax reassessment invalid under Section 147 as AO’s ‘reason to believe’ was based on an incorrect assumption of facts about purchases.
Ahmedabad ITAT upholds prior ruling on TDS for non-resident payments, emphasizes consistency.
