Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
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HC reviewed challenges to Garnishee Notice, Show Cause Notice, and notifications issued under Section 168A of CGST Act, 2017. Multiple similar petitions were pending across jurisdictions, with Gauhati HC striking down the contested notifications. While Telangana HC ruled favorably based on SC's limitation extension order, that decision faces appeal in SC. Given the complex jurisdictional landscape and pending matters before SC, HC determined petitioner established grounds for both admission and interim relief. The substantive questions regarding validity of notifications and limitation period remain subject to final determination by SC. Petition disposed of with interim protection granted.
HC reviewed challenges to Garnishee Notice, Show Cause Notice, and notifications issued under Section 168A of CGST Act, 2017. Multiple similar petitions were pending across jurisdictions, with Gauhati HC striking down the contested notifications. While Telangana HC ruled favorably based on SC's limitation extension order, that decision faces appeal in SC. Given the complex jurisdictional landscape and pending matters before SC, HC determined petitioner established grounds for both admission and interim relief. The substantive questions regarding validity of notifications and limitation period remain subject to final determination by SC. Petition disposed of with interim protection granted.
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