Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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The HC allowed the petition: holding that services by way of renting of residential dwellings fall under Entry No.12 of Exemption N/N.12 (2017), and that Article 265 precludes tax collection without authority of law, the Court found the petitioner paid GST under invoices though no tax was legally exigible. The Court set aside the impugned deficiency memos and directed the respondents to consider the petitioner's refund application under Section 54, CGST Act, without adjudicating limitation, and to pass appropriate orders within four weeks of receipt of the order. Petition allowed; respondents to process refund claim accordingly.
The HC allowed the petition: holding that services by way of renting of residential dwellings fall under Entry No.12 of Exemption N/N.12 (2017), and that Article 265 precludes tax collection without authority of law, the Court found the petitioner paid GST under invoices though no tax was legally exigible. The Court set aside the impugned deficiency memos and directed the respondents to consider the petitioner's refund application under Section 54, CGST Act, without adjudicating limitation, and to pass appropriate orders within four weeks of receipt of the order. Petition allowed; respondents to process refund claim accordingly.
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