Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Demand under GST based solely on FORM 26AS entries could not be sustained where the sale deeds, if examined, indicated a prima facie sale of immovable property outside the GST levy. The HC found that the assessment proceeded on an assumed failure to produce the deeds, but once the copies of the sale deeds and corresponding FORM 26AS were considered, the underlying transaction required proper scrutiny. The impugned orders were quashed and the matter was remitted for fresh adjudication after notice.
Demand under GST based solely on FORM 26AS entries could not be sustained where the sale deeds, if examined, indicated a prima facie sale of immovable property outside the GST levy. The HC found that the assessment proceeded on an assumed failure to produce the deeds, but once the copies of the sale deeds and corresponding FORM 26AS were considered, the underlying transaction required proper scrutiny. The impugned orders were quashed and the matter was remitted for fresh adjudication after notice.
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