Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Assignment of a lessee's entire long-term leasehold rights in a GIDC plot, including rights in land and building, constitutes a transfer of benefits arising from immovable property rather than a supply of services under GST law. Unlike GIDC's original grant of a long-term lease, assignment to a third-party assignee transfers the lessee's complete right and interest. Applying the Supreme Court order in Gujarat Chamber of Commerce, Industries & Ors., the High Court treated the assignment as outside GST and quashed the show cause notice that had proposed to tax it as a service.
Assignment of a lessee's entire long-term leasehold rights in a GIDC plot, including rights in land and building, constitutes a transfer of benefits arising from immovable property rather than a supply of services under GST law. Unlike GIDC's original grant of a long-term lease, assignment to a third-party assignee transfers the lessee's complete right and interest. Applying the Supreme Court order in Gujarat Chamber of Commerce, Industries & Ors., the High Court treated the assignment as outside GST and quashed the show cause notice that had proposed to tax it as a service.
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