Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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The HC addressed the dispute regarding differential GST liability payment. Following precedent established in M/s Apex Structure case, the court affirmed that GST rate enhancement from 12% to 18% was lawfully applicable and payable by the government entity (respondent). The ruling upheld the state GST department's position on increased tax rate applicability. The decision reinforces the binding nature of revised GST rates on government entities and their obligation to remit the differential amount. The court's determination aligns with established GST jurisprudence regarding rate revisions and statutory compliance requirements for public sector undertakings. Petition disposed of with clear directive on GST differential payment obligation.
The HC addressed the dispute regarding differential GST liability payment. Following precedent established in M/s Apex Structure case, the court affirmed that GST rate enhancement from 12% to 18% was lawfully applicable and payable by the government entity (respondent). The ruling upheld the state GST department's position on increased tax rate applicability. The decision reinforces the binding nature of revised GST rates on government entities and their obligation to remit the differential amount. The court's determination aligns with established GST jurisprudence regarding rate revisions and statutory compliance requirements for public sector undertakings. Petition disposed of with clear directive on GST differential payment obligation.
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