The Bengaluru Bench of the GST Appellate Tribunal (GSTAT) on 30 September held that the functionality test laid down by the ...
The Delhi High Court has observed that merely because the Customs Department has challenged an order before a revisional authority, it cannot withhold detained goods in the absence of any ...
The Delhi High Court has held that the location of the headquarters of the Directorate of Revenue Intelligence (DRI) or the ...
The Bombay High Court on 12 October held that a GST appeal cannot be dismissed for a shortfall in mandatory pre-deposit ...
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