Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
GST notice and adjudication order issued against a deceased proprietor were unsustainable because foundational proceedings taken in the name of a dead person are void. The consequential recovery steps, including freezing of the bank account, also failed as they depended on invalid proceedings. The High Court quashed the notice, order and recovery action, while reserving liberty to initiate fresh proceedings against the legal heir if permissible in law.
GST notice and adjudication order issued against a deceased proprietor were unsustainable because foundational proceedings taken in the name of a dead person are void. The consequential recovery steps, including freezing of the bank account, also failed as they depended on invalid proceedings. The High Court quashed the notice, order and recovery action, while reserving liberty to initiate fresh proceedings against the legal heir if permissible in law.
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