Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Refund of IGST - supplies made to SEZ Units - Reply to the notice not considered while rejecting the claim - The matter is remitted back to the to consider the petitioner‘s refund application as well as letter and annexures thereto and then pass a reasoned order.
Refund of IGST - supplies made to SEZ Units - Reply to the notice not considered while rejecting the claim - The matter is remitted back to the to consider the petitioner‘s refund application as well as letter and annexures thereto and then pass a reasoned order.
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