Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Levy of GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.
Levy of GST on import / purchase of goods from SEZ units - Requirement to make payment of IGST or CGST and SGST - The High court found that the proper officer had overlooked the petitioners' payment of IGST and the clarifications provided. Acknowledging procedural lapses and the necessity for further evaluation, the court set aside the contested order and remanded the matter for re-adjudication.
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