Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC quashed the impugned adjudication order and related summary order demanding GST payment from the petitioner under an unregistered Joint Development Agreement (JDA). The Court held that the JDA did not effectuate any transfer or assignment of rights by the petitioner to the developer. Since the developer, a registered person, had already discharged the entire GST liability for 100% of the property, including the petitioner's 30% share, the issue of double taxation did not arise. The respondent was estopped from contradicting the prior acceptance by the Deputy Commissioner of Commercial Taxes that the developer was liable to pay GST under the JDA. Consequently, the demand for GST from the petitioner was unjustified, and the petition was allowed, setting aside the impugned orders.
The HC quashed the impugned adjudication order and related summary order demanding GST payment from the petitioner under an unregistered Joint Development Agreement (JDA). The Court held that the JDA did not effectuate any transfer or assignment of rights by the petitioner to the developer. Since the developer, a registered person, had already discharged the entire GST liability for 100% of the property, including the petitioner's 30% share, the issue of double taxation did not arise. The respondent was estopped from contradicting the prior acceptance by the Deputy Commissioner of Commercial Taxes that the developer was liable to pay GST under the JDA. Consequently, the demand for GST from the petitioner was unjustified, and the petition was allowed, setting aside the impugned orders.
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