Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
HC ruled that the sale of an incomplete building does not constitute a supply of goods or services under GST regulations. The transaction falls outside Entry 5(b) of Schedule II, as no construction service was contemplated between parties. The sale is neither a supply of goods nor services per Schedule III. Consequently, the court quashed the respondents' order rejecting the petitioner's GST refund claim and allowed the refund application, determining that the transaction was not subject to GST levy.
HC ruled that the sale of an incomplete building does not constitute a supply of goods or services under GST regulations. The transaction falls outside Entry 5(b) of Schedule II, as no construction service was contemplated between parties. The sale is neither a supply of goods nor services per Schedule III. Consequently, the court quashed the respondents' order rejecting the petitioner's GST refund claim and allowed the refund application, determining that the transaction was not subject to GST levy.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
