Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
The HC quashed the impugned order directing the petitioner to pay alleged deficit stamp duty and penalty, finding the respondent's determination misconceived insofar as renting/leasing of a residential dwelling is exempt from GST under Entry No. 12 of Central Tax Notification No. 12/2017. The court held the petitioner's challenge meritorious, declared the impugned order dated 19.10.2020 void, and directed the respondent to refund Rs. 2,58,700 (comprising deficit stamp duty and penalty) to the petitioner within six weeks. Costs not expressly awarded. The petition is disposed of.
The HC quashed the impugned order directing the petitioner to pay alleged deficit stamp duty and penalty, finding the respondent's determination misconceived insofar as renting/leasing of a residential dwelling is exempt from GST under Entry No. 12 of Central Tax Notification No. 12/2017. The court held the petitioner's challenge meritorious, declared the impugned order dated 19.10.2020 void, and directed the respondent to refund Rs. 2,58,700 (comprising deficit stamp duty and penalty) to the petitioner within six weeks. Costs not expressly awarded. The petition is disposed of.
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