Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Page of 4800
Press 'Enter' after typing page number.
181 to 200 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The petitioner's tax liability for the period 01.04.2021 to 01.01.2022 was in question. The court examined whether the respondent entity qualified as a government entity and whether the works executed by the petitioner met any of the conditions for concessional tax rate under N/N. 24/2017. The court held that the works aimed to create infrastructure for entrepreneurs and manufacturing units, and the respondent entity, though a government entity, conducted business by developing industrial parks and recovering costs from entrepreneurs. Therefore, none of the conditions for concessional rate applied, and the tax assessment at 18% by the respondent for the said period was upheld. The arrangement between the petitioner and respondent entity was that the latter would pay the tax due to the petitioner, who would then remit it to the GST Department. The HC disposed of the writ petition, affirming the impugned order for the tax period 01.04.2021 to 30.11.2022.
The petitioner's tax liability for the period 01.04.2021 to 01.01.2022 was in question. The court examined whether the respondent entity qualified as a government entity and whether the works executed by the petitioner met any of the conditions for concessional tax rate under N/N. 24/2017. The court held that the works aimed to create infrastructure for entrepreneurs and manufacturing units, and the respondent entity, though a government entity, conducted business by developing industrial parks and recovering costs from entrepreneurs. Therefore, none of the conditions for concessional rate applied, and the tax assessment at 18% by the respondent for the said period was upheld. The arrangement between the petitioner and respondent entity was that the latter would pay the tax due to the petitioner, who would then remit it to the GST Department. The HC disposed of the writ petition, affirming the impugned order for the tax period 01.04.2021 to 30.11.2022.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
