Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
The HC held that the assignment by sale and transfer of leasehold rights in immovable property allotted by GIDC does not constitute a supply liable to GST under Section 7(1)(a), Schedule 2, and Schedule 3 of the Act. Consequently, such transactions are exempt from GST levy under Section 9. The Court quashed and set aside the impugned order issued under Section 73, along with the related Form GST DRC-07 and Show-cause Notice Form GST DRC-01. The petition challenging these notices and orders was allowed.
The HC held that the assignment by sale and transfer of leasehold rights in immovable property allotted by GIDC does not constitute a supply liable to GST under Section 7(1)(a), Schedule 2, and Schedule 3 of the Act. Consequently, such transactions are exempt from GST levy under Section 9. The Court quashed and set aside the impugned order issued under Section 73, along with the related Form GST DRC-07 and Show-cause Notice Form GST DRC-01. The petition challenging these notices and orders was allowed.
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TaxTMI 
TaxTMI 
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