Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Whether supply of electricity by the petitioner to an intermediary for onward supply outside India qualified as "export of goods" (zero-rated) for IGST refund was decided by construing Article 286(1)(b) and Sections 2(5) and 16 of the IGST Act. Since the petitioner had no privity of contract with the foreign buyer and title passed at the domestic delivery point from the petitioner to the intermediary, the petitioner's supply was only "for export" and not an export supply; consequently, it was a domestic supply and not eligible for zero-rated refund on that leg. The petitions were dismissed, with liberty to refile refund claims applying Rule 89 treating the intermediary supply as domestic. - HC
Whether supply of electricity by the petitioner to an intermediary for onward supply outside India qualified as "export of goods" (zero-rated) for IGST refund was decided by construing Article 286(1)(b) and Sections 2(5) and 16 of the IGST Act. Since the petitioner had no privity of contract with the foreign buyer and title passed at the domestic delivery point from the petitioner to the intermediary, the petitioner's supply was only "for export" and not an export supply; consequently, it was a domestic supply and not eligible for zero-rated refund on that leg. The petitions were dismissed, with liberty to refile refund claims applying Rule 89 treating the intermediary supply as domestic. - HC
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