Note – The Petitioner University is creature of statute i.e., the Goa University Act, 1984. The Petitioner was established with a purpose of ensuring proper and systematic instruction, teaching, training […]
Room No. 229-A, North Block, New Delhi Dated the 25th April, 2025 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs & Central […]
Note – Once refund is by way of statutory exercise, the same cannot be retained neither by the State, nor by the Centre, that too by taking aid of a […]
Note – There can be no doubt that the word ‘removal contemplated shifting of a thing from one place to another. In other words, it contemplates physical movement of goods […]
Note – The supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Applying the principles set out in Commissioner of […]
North Block New Delhi, Dated the 31st December, 2024 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam / Sir, […]
Note – Respondent into ITSS and also into Marketing and Service Support service. Activities involved – (a) identification of customers, (b) providing information and educating potential customers, (c) procuring information […]
New Delhi, dated the 15th October, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarifying […]
Note – The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the […]
New Delhi, the 30th of September, 2024 Subject: Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods, and uploading of Monthly […]
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