Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
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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