Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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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