Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
GST applies to supplies of goods or services, not to compulsory acquisition compensation for land and attached structures. Land and buildings are immovable property rather than goods, and acquisition through the State's exercise of eminent domain is an expropriation, not a sale by the owner or provision of a service. No legal provision was identified to impose GST on the compensation, including its structural component. The High Court therefore treated deduction of GST from the acquisition award as beyond power, quashed the deduction, and directed refund with interest.
GST applies to supplies of goods or services, not to compulsory acquisition compensation for land and attached structures. Land and buildings are immovable property rather than goods, and acquisition through the State's exercise of eminent domain is an expropriation, not a sale by the owner or provision of a service. No legal provision was identified to impose GST on the compensation, including its structural component. The High Court therefore treated deduction of GST from the acquisition award as beyond power, quashed the deduction, and directed refund with interest.
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