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...
Refund of accumulated CENVAT Credit - After the introduction of GST, the appellant is not able to take recredit of the said amount. Thus, the alternative prayer put forward at the time of argument is to grant refund taking into consideration the practical difficulty in taking recredit after introduction of GST. There was no adjudication in regard to the application of Sec. 142 of GST Act, 2017. - The Tribunal being a creature of the statute cannot grant reliefs extraneous to the adjudication. - AT
Refund of accumulated CENVAT Credit - After the introduction of GST, the appellant is not able to take recredit of the said amount. Thus, the alternative prayer put forward at the time of argument is to grant refund taking into consideration the practical difficulty in taking recredit after introduction of GST. There was no adjudication in regard to the application of Sec. 142 of GST Act, 2017. - The Tribunal being a creature of the statute cannot grant reliefs extraneous to the adjudication. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
