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...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Centage charges collected for project management consultancy, involving only supervision, coordination and administrative management without any transfer of property in goods or works contract, were held to constitute "pure services." As such services were supplied to Government/local authorities in relation to functions entrusted to Panchayats/Municipalities under Articles 243G/243W read with the Eleventh and Twelfth Schedules, they were held exempt under Entry 3 of Notification No. 12/2017-CTR, rendering the centage charges non-taxable under GST. Refund of GST already paid was held to be governed solely by Section 54, requiring filing within two years from the date of tax payment; the authority lacked jurisdiction to relax this limitation. - AAR
Centage charges collected for project management consultancy, involving only supervision, coordination and administrative management without any transfer of property in goods or works contract, were held to constitute "pure services." As such services were supplied to Government/local authorities in relation to functions entrusted to Panchayats/Municipalities under Articles 243G/243W read with the Eleventh and Twelfth Schedules, they were held exempt under Entry 3 of Notification No. 12/2017-CTR, rendering the centage charges non-taxable under GST. Refund of GST already paid was held to be governed solely by Section 54, requiring filing within two years from the date of tax payment; the authority lacked jurisdiction to relax this limitation. - AAR
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