Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The case pertains to the validity of input tax credit (ITC) availed on construction goods for a building leased to an educational institution. The Supreme Court held that each case involving malls or buildings must undergo a fact-finding inquiry to determine if it satisfies the functionality test of being a 'plant' u/s 17(5)(d). If the building qualifies as a plant, ITC can be allowed on goods and services used in setting up the immovable property. The petitioner was required to satisfy the adjudicating authority whether the building qualified as a plant to avail ITC but failed to submit necessary documents and instead approached the court. The final order was passed, which the petitioner did not challenge. The court dismissed the petition, allowing the petitioner to file an appeal and rely on the Supreme Court's decision in the Safari Retreats case.
The case pertains to the validity of input tax credit (ITC) availed on construction goods for a building leased to an educational institution. The Supreme Court held that each case involving malls or buildings must undergo a fact-finding inquiry to determine if it satisfies the functionality test of being a 'plant' u/s 17(5)(d). If the building qualifies as a plant, ITC can be allowed on goods and services used in setting up the immovable property. The petitioner was required to satisfy the adjudicating authority whether the building qualified as a plant to avail ITC but failed to submit necessary documents and instead approached the court. The final order was passed, which the petitioner did not challenge. The court dismissed the petition, allowing the petitioner to file an appeal and rely on the Supreme Court's decision in the Safari Retreats case.
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