The judgment confirms that income from offshore equipment supply is not taxable where transactions occur outside India. The liaison office was also held not to create a taxable presence. The case highlights limits of tax jurisdiction over cross-border supplies.
The Court held that adjusting a refund against a disputed demand during the subsistence of a stay order is illegal and arbitrary, directing release of the refund with interest.
Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bail while noting that the case would be decided on merits later.
The court directed payment for restoration costs after authorities admitted using private land. It held that such use affecting land fertility warrants compensation.
The High Court followed its earlier ruling that interconnect service charges are not taxable as royalty. The Revenues appeal was dismissed due to lack of merit and binding precedent.
The Court set aside Section 148 notices after finding no tangible evidence supporting the existence of a Permanent Establishment. The ruling highlights the need for concrete material in reassessment.
The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emphasized that compliance with pre-deposit and undertaking conditions is mandatory. The decision highlights the role of procedural compliance in securing relief.
GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law after one year: Bombay HC
Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises serious legal concerns. Key takeaway: contradictory provisions cannot be applied together.
Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DRC-20. Key takeaway: procedural compliance is essential to obtain payment relief.
