Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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HC ruled that TNHB cannot claim additional GST from petitioners after advertising and executing agreements with an inclusive price. The court held that TNHB, being in a dominant drafting position, cannot retroactively demand extra payment. Petitioners who paid the full advertised price are entitled to sale deeds without further GST charges. Those who paid an additional 5% will receive a refund. TNHB must reconcile its tax obligations internally without involving purchasers, and execute sale deeds at the originally quoted inclusive price. The petition was allowed, protecting purchasers from supplementary financial demands post-agreement.
HC ruled that TNHB cannot claim additional GST from petitioners after advertising and executing agreements with an inclusive price. The court held that TNHB, being in a dominant drafting position, cannot retroactively demand extra payment. Petitioners who paid the full advertised price are entitled to sale deeds without further GST charges. Those who paid an additional 5% will receive a refund. TNHB must reconcile its tax obligations internally without involving purchasers, and execute sale deeds at the originally quoted inclusive price. The petition was allowed, protecting purchasers from supplementary financial demands post-agreement.
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