Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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.
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