Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
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Statutory stay of the balance GST demand applies once the prescribed cumulative appellate pre-deposits are paid under the GST enactment. The High Court did not determine whether the required deposits had actually been made or whether recovery from the Electronic Cash Ledger exceeded those deposits. It directed independent consideration of the taxpayer's representation after a personal hearing and required a reasoned and speaking order within the stipulated period. Any recovery found to exceed the cumulative statutory pre-deposits must be refunded or recredited. The underlying merits of the GST demand remain open.
Statutory stay of the balance GST demand applies once the prescribed cumulative appellate pre-deposits are paid under the GST enactment. The High Court did not determine whether the required deposits had actually been made or whether recovery from the Electronic Cash Ledger exceeded those deposits. It directed independent consideration of the taxpayer's representation after a personal hearing and required a reasoned and speaking order within the stipulated period. Any recovery found to exceed the cumulative statutory pre-deposits must be refunded or recredited. The underlying merits of the GST demand remain open.
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