Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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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