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 issue was whether a writ petition could bypass the statutory appeal after a final assessment order. The Supreme Court upheld dismissal of the writ, holding that availability of an appellate remedy bars writ jurisdiction, while granting time to file appeal.
The Court held that reassessment notices failed because seized documents did not relate to the relevant assessment years. Jurisdiction under Section 153C was therefore not validly assumed.
The Court refused to entertain a writ against an assessment order where an appeal remedy was available. Bypassing statutory remedies was held impermissible.
