Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
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Input tax credit on land-survey charges incurred to identify alternate land for afforestation obligations is unavailable where the land is surrendered to the Forest Department, written off, and generates no independent economic benefit or taxable outward supply. The survey services are not used in the course or furtherance of business, so the Section 16(1) requirement is not met. Surveys connected with golf-course development concern immovable property developed on own account, while surveys for surrendered land relate to written-off land; the related credit is treated as blocked under Section 17(5), including Section 17(5)(h). Land transactions are outside the scope of supply under Schedule III.
Input tax credit on land-survey charges incurred to identify alternate land for afforestation obligations is unavailable where the land is surrendered to the Forest Department, written off, and generates no independent economic benefit or taxable outward supply. The survey services are not used in the course or furtherance of business, so the Section 16(1) requirement is not met. Surveys connected with golf-course development concern immovable property developed on own account, while surveys for surrendered land relate to written-off land; the related credit is treated as blocked under Section 17(5), including Section 17(5)(h). Land transactions are outside the scope of supply under Schedule III.
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