Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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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