Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC held that the assignment by sale and transfer of leasehold rights of industrial plots allotted by a government agency constitutes transfer of benefits arising from immovable property and not supply of services. Consequently, Section 7(1)(a) of the Act, along with Clause 5(b) of Schedule 2 and Clause 5 of Schedule 3, does not apply, and such transactions are not subject to GST levy under Section 9. The Court quashed and set aside the impugned Order-in-Original dated 31.12.2024 issued under Section 74 in Form GST DRC-07, thereby allowing the petition. This decision aligns with prior rulings, including the setting aside of a show cause notice dated 03.08.2024, confirming that the transaction falls outside the ambit of taxable supply under GST law.
The HC held that the assignment by sale and transfer of leasehold rights of industrial plots allotted by a government agency constitutes transfer of benefits arising from immovable property and not supply of services. Consequently, Section 7(1)(a) of the Act, along with Clause 5(b) of Schedule 2 and Clause 5 of Schedule 3, does not apply, and such transactions are not subject to GST levy under Section 9. The Court quashed and set aside the impugned Order-in-Original dated 31.12.2024 issued under Section 74 in Form GST DRC-07, thereby allowing the petition. This decision aligns with prior rulings, including the setting aside of a show cause notice dated 03.08.2024, confirming that the transaction falls outside the ambit of taxable supply under GST law.
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