Rajasthan AAR’s decision on GST classification of groundnuts subjected to heating for preservation under HSN 1202.
CAAR Delhi rules imported Choke Coils are specifically classifiable under tariff item 8504 50 10, citing technical function and classification rules.
CAAR Delhi rules imported Ferrite Beads are classified as ‘Other inductors’ under 8504 50 90 based on their inductive function and HSN analysis.
Orissa High Court dismisses Viraj Steel’s plea, clarifying tax authorities’ power on confiscation and stressing exhaustion of GST appellate remedies.
India’s Supreme Court dismisses appeals in a family property dispute, upholding prior decrees and clarifying rights under Hindu Succession Act.
Supreme Court to rule on GST deadline extensions (Notifications 9 & 56/2023). Delhi HC sets aside order, grants taxpayer fresh hearing.
Levy of purchase tax is governed by the provisions and stipulations of Sections 5A or 7A. They are independent and in a way constitute charging sections. Purchase tax is leviable on and payable by the purchaser.
NCLT Cuttack held that after relinquishing its security interest, Secured Creditors cannot seek priority over other similar creditors during the distribution of the sale proceeds of the secured assets.
Further, the balance of convenience also lies in favour of the plaintiff and against the defendants. Great prejudice shall be caused to the plaintiff if interim relief is not granted to the plaintiff.
Gujarat High Court held that levy of Compensation Cess at the rate of 160% on the supply of goods i.e. branded tobacco products supplied to merchant exporters for export is kept in abeyance and the matter is referred to GST Council to decide the issue.
