Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Duplicate assessment orders arising from the same GSTR-3B and GSTR-1 return mismatch cannot coexist where both concern the same assessment period and identical tax liability. The later order was quashed because it duplicated the earlier assessment, notwithstanding the absence of an SGST-CGST bifurcation. The earlier assessment order was set aside and remanded for fresh consideration to provide a reasonable opportunity to contest the tax proposal on merits. That remand was conditional on payment of the entire tax demand within the stipulated period.
Duplicate assessment orders arising from the same GSTR-3B and GSTR-1 return mismatch cannot coexist where both concern the same assessment period and identical tax liability. The later order was quashed because it duplicated the earlier assessment, notwithstanding the absence of an SGST-CGST bifurcation. The earlier assessment order was set aside and remanded for fresh consideration to provide a reasonable opportunity to contest the tax proposal on merits. That remand was conditional on payment of the entire tax demand within the stipulated period.
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