Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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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