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...
Jurisdiction of Superintendent to pass the order - Monetary limit - The High Court noted that, the circular dated 9.2.2018 limited the power of the Superintendent, Central Goods and Service Tax & Central Excise to matters not exceeding Rs. 10,00,000/-. However, the amount involved in the present case exceeded Rs. 16,00,000/-. - Consequently, the court found the impugned order to be without jurisdiction and set it aside, granting liberty to the respondents to proceed afresh in accordance with the law.
Jurisdiction of Superintendent to pass the order - Monetary limit - The High Court noted that, the circular dated 9.2.2018 limited the power of the Superintendent, Central Goods and Service Tax & Central Excise to matters not exceeding Rs. 10,00,000/-. However, the amount involved in the present case exceeded Rs. 16,00,000/-. - Consequently, the court found the impugned order to be without jurisdiction and set it aside, granting liberty to the respondents to proceed afresh in accordance with the law.
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