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...
Failure to issue detention order within 7 days from the date of detention / seizure - the GST Department does not recognise the concept of ‘working day’ and ‘holiday’ and rightly so, since substantial civil rights of the parties are at stake by the aforesaid powers. - the procedure that has been followed by the respondents in this matter is contrary to statutory requirements as well as the instructions issued by the Commissioner. The submissions of the revenue, that the Circular has no statutory force and the instructions thereunder are to be taken as flexible, are rejected. - HC
Failure to issue detention order within 7 days from the date of detention / seizure - the GST Department does not recognise the concept of ‘working day’ and ‘holiday’ and rightly so, since substantial civil rights of the parties are at stake by the aforesaid powers. - the procedure that has been followed by the respondents in this matter is contrary to statutory requirements as well as the instructions issued by the Commissioner. The submissions of the revenue, that the Circular has no statutory force and the instructions thereunder are to be taken as flexible, are rejected. - HC
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