Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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