Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
HC examined challenge to an appellate order setting aside a refund sanction relating to alleged zero-rated export of services under the IGST Act, 2017. HC held that the appellate authority had acted in violation of principles of natural justice, having failed to apply its mind or record adequate reasons, particularly regarding classification of services as exports and the applicability of s.13(3)-(13) IGST Act. Concluding that the impugned order was vitiated by non-application of mind, HC set it aside. The matter was remanded to the appellate authority for de novo consideration, with a direction to pass a reasoned order after granting due notice and hearing to the petitioner, who shall appear on 27.10.2025.
HC examined challenge to an appellate order setting aside a refund sanction relating to alleged zero-rated export of services under the IGST Act, 2017. HC held that the appellate authority had acted in violation of principles of natural justice, having failed to apply its mind or record adequate reasons, particularly regarding classification of services as exports and the applicability of s.13(3)-(13) IGST Act. Concluding that the impugned order was vitiated by non-application of mind, HC set it aside. The matter was remanded to the appellate authority for de novo consideration, with a direction to pass a reasoned order after granting due notice and hearing to the petitioner, who shall appear on 27.10.2025.
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