Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Page of 4792
Press 'Enter' after typing page number.
2541 to 2560 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Cotton seed oil cake supplied as cattle feed was treated as falling within the exemption under Notification No. 02/2017, so GST was not leviable for the period in question. Following an earlier Coordinate Bench decision in an identical matter, and noting that its applicability was not disputed, the Court held that the demand raised for non-payment of GST could not survive. The amount appropriated through DRC-03 against the demand was therefore unsustainable, and the petitioner was entitled to refund. The impugned adjudication and appellate orders, together with the consequential DRC-07, were quashed and refund was directed.
Cotton seed oil cake supplied as cattle feed was treated as falling within the exemption under Notification No. 02/2017, so GST was not leviable for the period in question. Following an earlier Coordinate Bench decision in an identical matter, and noting that its applicability was not disputed, the Court held that the demand raised for non-payment of GST could not survive. The amount appropriated through DRC-03 against the demand was therefore unsustainable, and the petitioner was entitled to refund. The impugned adjudication and appellate orders, together with the consequential DRC-07, were quashed and refund was directed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
