Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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HC stayed GST proceedings related to assignment of leasehold rights of MIDC land plots and buildings constructed thereon for lump sum consideration. Following Gujarat HC's precedent in Gujarat Chambers of Commerce case, which held that assignment/transfer of leasehold rights of industrial development corporation land constitutes transfer of benefits arising from "immovable property" and falls outside GST's scope under Section 7(1)(a) read with Schedule II clause 5(b) and Schedule III clause 5. All show cause notices remain unadjudicated, and any existing adjudication orders for listed entities are stayed. The court scheduled the matter for directions on March 10, 2025, when a final hearing date will be determined.
HC stayed GST proceedings related to assignment of leasehold rights of MIDC land plots and buildings constructed thereon for lump sum consideration. Following Gujarat HC's precedent in Gujarat Chambers of Commerce case, which held that assignment/transfer of leasehold rights of industrial development corporation land constitutes transfer of benefits arising from "immovable property" and falls outside GST's scope under Section 7(1)(a) read with Schedule II clause 5(b) and Schedule III clause 5. All show cause notices remain unadjudicated, and any existing adjudication orders for listed entities are stayed. The court scheduled the matter for directions on March 10, 2025, when a final hearing date will be determined.
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