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...
Validity of impugned order u/s 73 of the CGST Act - The case before the Calcutta High Court involved a challenge to an order issued under the CGST Act, wherein the petitioner alleged fraudulent manipulation of their taxpayer login credentials. Despite the serious criminal nature of the allegations, the Court held that such matters fell outside the ambit of constitutional writ jurisdiction under Article 226. It emphasized the availability of statutory appeal against the impugned order and dismissed the petitioner's plea, citing the lack of grounds to justify intervention by the writ court.
Validity of impugned order u/s 73 of the CGST Act - The case before the Calcutta High Court involved a challenge to an order issued under the CGST Act, wherein the petitioner alleged fraudulent manipulation of their taxpayer login credentials. Despite the serious criminal nature of the allegations, the Court held that such matters fell outside the ambit of constitutional writ jurisdiction under Article 226. It emphasized the availability of statutory appeal against the impugned order and dismissed the petitioner's plea, citing the lack of grounds to justify intervention by the writ court.
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