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...
Petitioner deposited amount under alleged coercion and protest, claiming inadmissible Input Tax Credit availed. Respondent disputed coercion, stating voluntary deposit. Court observed deposits not made during raid or custody, but under alleged threat of cancellation of registration. Petitioner could have availed remedies against such threats. Court deemed enquiry into coercion or voluntary deposit unnecessary, noting petitioner can seek refund if excess tax deposited, in accordance with law. Petition disposed of.
Petitioner deposited amount under alleged coercion and protest, claiming inadmissible Input Tax Credit availed. Respondent disputed coercion, stating voluntary deposit. Court observed deposits not made during raid or custody, but under alleged threat of cancellation of registration. Petitioner could have availed remedies against such threats. Court deemed enquiry into coercion or voluntary deposit unnecessary, noting petitioner can seek refund if excess tax deposited, in accordance with law. Petition disposed of.
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