Transfer of case u/s 127: Consent must emerge amongst officers of equal rank by virtue of first part of the Section 127 (2) (a)
An unsigned order is illegal; cannot be saved by taking recourse to s.160, 169 of the Act, 2017: AP HC
Receipt of payment through a payment gateway is considered a valid form of receipt of export proceeds under GST.
Business support services are not technical services as per Article 13 of DTAA between India and UK Shell India Markets Private Limited (WP No 10788 of 2012)