Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
HC set aside the appellate authority's order dated 11th December, 2023 rejecting the petitioner's refund application. The court remanded the matter for fresh hearing, directing the appellate authority to conduct a de novo review within three weeks, assign a different officer, and provide the petitioner an opportunity to be heard. If the refund is found valid, the entire amount must be credited to the petitioner's ledger with appropriate statutory interest. The court criticized the respondents' procedural approach, highlighting the petitioner's registration restoration and subsequent refund claim's unjust rejection.
HC set aside the appellate authority's order dated 11th December, 2023 rejecting the petitioner's refund application. The court remanded the matter for fresh hearing, directing the appellate authority to conduct a de novo review within three weeks, assign a different officer, and provide the petitioner an opportunity to be heard. If the refund is found valid, the entire amount must be credited to the petitioner's ledger with appropriate statutory interest. The court criticized the respondents' procedural approach, highlighting the petitioner's registration restoration and subsequent refund claim's unjust rejection.
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