Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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