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...
Genuineness of availment of ITC in respect of Inward Supply - The impression that taxes were paid by the purchaser of supplier in lieu of works done and invoices raised by the supplier but whether the entire payments were made in lieu of the invoices in respect of which petitioner is making a claim for rightful availment of ITC by filing GSTR-I and GSTR-3B returns for the said tax period, is something which needs verification at the end of the GST authorities. - Matter restored back - HC
Genuineness of availment of ITC in respect of Inward Supply - The impression that taxes were paid by the purchaser of supplier in lieu of works done and invoices raised by the supplier but whether the entire payments were made in lieu of the invoices in respect of which petitioner is making a claim for rightful availment of ITC by filing GSTR-I and GSTR-3B returns for the said tax period, is something which needs verification at the end of the GST authorities. - Matter restored back - HC
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