Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Construction and sale of commercial units on a vacant plot were treated as supply in the course or furtherance of business under GST, because the statutory definition of business is broad enough to cover commercial construction activity regardless of volume, frequency or the applicant's funding source. Sales completed only after receipt of the completion certificate were excluded from GST. Leasing of commercial units was likewise treated as a taxable business activity, so rent formed consideration for a taxable supply. Input tax credit was denied for construction of immovable property on own account, including units retained for lease, because buildings and civil structures are excluded from plant and machinery. Credit was allowed only proportionately for units sold before the occupation or completion certificate.
Construction and sale of commercial units on a vacant plot were treated as supply in the course or furtherance of business under GST, because the statutory definition of business is broad enough to cover commercial construction activity regardless of volume, frequency or the applicant's funding source. Sales completed only after receipt of the completion certificate were excluded from GST. Leasing of commercial units was likewise treated as a taxable business activity, so rent formed consideration for a taxable supply. Input tax credit was denied for construction of immovable property on own account, including units retained for lease, because buildings and civil structures are excluded from plant and machinery. Credit was allowed only proportionately for units sold before the occupation or completion certificate.
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