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...
Rectification of inadvertent error in filing of GSTR-1 - Denial of ITC to the buyer of goods for non-reflection of the invoices in FORM-GSTR-2A - The court granted liberty to the petitioner to file the Rectification Application either online or manually within four weeks. The decision on this application will determine the petitioner's subsequent claims against the department or Mahindra Logistics. The court left all legal contentions, including the challenge to the vires of the provisions, open for future consideration. - HC
Rectification of inadvertent error in filing of GSTR-1 - Denial of ITC to the buyer of goods for non-reflection of the invoices in FORM-GSTR-2A - The court granted liberty to the petitioner to file the Rectification Application either online or manually within four weeks. The decision on this application will determine the petitioner's subsequent claims against the department or Mahindra Logistics. The court left all legal contentions, including the challenge to the vires of the provisions, open for future consideration. - HC
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