Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Challenge to assessment order levying 100% penalty was dismissed by High Court. Court held that impugned orders u/s 74 of GST enactments do not warrant interference under Article 226 due to limited scope. No extenuating reasons to extend relief to petitioner. Petitioner can raise grievances before Appellate Authority under GST enactments hierarchy.
Challenge to assessment order levying 100% penalty was dismissed by High Court. Court held that impugned orders u/s 74 of GST enactments do not warrant interference under Article 226 due to limited scope. No extenuating reasons to extend relief to petitioner. Petitioner can raise grievances before Appellate Authority under GST enactments hierarchy.
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