Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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ITC of GST paid on services for surrendering leasehold rights not eligible when construction activity not undertaken on leasehold land. SC in Safari Retreats laid down functionality test - if building qualifies as plant, ITC available for renting/leasing, else not available if for recipient's own use. Appellant did not construct on leasehold land acquired from GACL despite stating 99.85% utilization for plant/machinery. GST paid on surrendering leasehold rights ineligible for ITC. Appeal dismissed by AAAR.
ITC of GST paid on services for surrendering leasehold rights not eligible when construction activity not undertaken on leasehold land. SC in Safari Retreats laid down functionality test - if building qualifies as plant, ITC available for renting/leasing, else not available if for recipient's own use. Appellant did not construct on leasehold land acquired from GACL despite stating 99.85% utilization for plant/machinery. GST paid on surrendering leasehold rights ineligible for ITC. Appeal dismissed by AAAR.
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