Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC dismisses petitioner's challenge to GST notification regarding tax recovery and development agreement. The court held that transfer of development rights is amenable to GST, and the petitioner cannot claim exemption since consideration was received before completion certificate. The court found no violation of natural justice or procedural irregularities. The state's contention that construction services are liable for GST under reverse charge mechanism was upheld. The writ application was dismissed, confirming the tax liability for the financial year 2018-19 and extending the recovery time limit until 31.03.2024.
HC dismisses petitioner's challenge to GST notification regarding tax recovery and development agreement. The court held that transfer of development rights is amenable to GST, and the petitioner cannot claim exemption since consideration was received before completion certificate. The court found no violation of natural justice or procedural irregularities. The state's contention that construction services are liable for GST under reverse charge mechanism was upheld. The writ application was dismissed, confirming the tax liability for the financial year 2018-19 and extending the recovery time limit until 31.03.2024.
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