Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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HC ruled against the promoter's attempt to deduct GST loss of Rs. 11,40,376/- from the refund amount following apartment cancellation. The court found no contractual provision in the Sale and Construction Agreements for GST deduction upon cancellation. The promoter's initial communication only mentioned 10% cancellation charges, revealing GST loss deduction only after the allottee refused to purchase an alternative apartment. The promoter failed to prove double GST payment for the same apartment. The court upheld the Appellate Tribunal's order allowing withdrawal of pre-deposit amount with accrued interest, directing the allottee to provide biweekly updates on refund application progress. Appeal dismissed.
HC ruled against the promoter's attempt to deduct GST loss of Rs. 11,40,376/- from the refund amount following apartment cancellation. The court found no contractual provision in the Sale and Construction Agreements for GST deduction upon cancellation. The promoter's initial communication only mentioned 10% cancellation charges, revealing GST loss deduction only after the allottee refused to purchase an alternative apartment. The promoter failed to prove double GST payment for the same apartment. The court upheld the Appellate Tribunal's order allowing withdrawal of pre-deposit amount with accrued interest, directing the allottee to provide biweekly updates on refund application progress. Appeal dismissed.
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