Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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HC granted interim stay on appellate order demanding GST dues for two weeks, conditional upon petitioner paying 10% of disputed tax balance beyond Section 107(6) deposits. Stay extension contingent on payment within two weeks, to continue until writ petition disposal or further orders. Prima facie case established by petitioners warranted temporary relief. Court directed respondents to file opposition affidavit within six weeks, with one week allowed for reply. Stay operates as temporary measure balancing revenue interests with taxpayer rights pending full adjudication of underlying dispute by Appellate Tribunal.
HC granted interim stay on appellate order demanding GST dues for two weeks, conditional upon petitioner paying 10% of disputed tax balance beyond Section 107(6) deposits. Stay extension contingent on payment within two weeks, to continue until writ petition disposal or further orders. Prima facie case established by petitioners warranted temporary relief. Court directed respondents to file opposition affidavit within six weeks, with one week allowed for reply. Stay operates as temporary measure balancing revenue interests with taxpayer rights pending full adjudication of underlying dispute by Appellate Tribunal.
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