Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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HC remanded the matter regarding export classification of data hosting services. The court directed the Appellate Authority to reconsider the impugned orders in light of recent appellate orders and GST circular dated 10th September, 2024. The existing orders were passed prior to subsequent appellate rulings. The court set aside the challenged Orders-in-Appeal and referred the matter back to the Commissioner (Appeals) for fresh evaluation, effectively allowing the petition through procedural remand without definitively resolving the substantive export services classification issue.
HC remanded the matter regarding export classification of data hosting services. The court directed the Appellate Authority to reconsider the impugned orders in light of recent appellate orders and GST circular dated 10th September, 2024. The existing orders were passed prior to subsequent appellate rulings. The court set aside the challenged Orders-in-Appeal and referred the matter back to the Commissioner (Appeals) for fresh evaluation, effectively allowing the petition through procedural remand without definitively resolving the substantive export services classification issue.
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