RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Where the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the assessee could still be granted limited writ relief by quashing the assessment orders and remitting the matters for fresh adjudication, consistent with prior practice of conditioning remand on a substantial deposit proportionate to delay. Accordingly, the impugned orders were set aside and the matters remanded, subject to the assessee depositing, in cash through the electronic cash ledger within 30 days, 50% of the disputed tax relating to demands confirmed on account of GSTR-3B/GSTR-2A mismatch and ineligible input tax credit. - HC
Where the statutory time limit to file an appeal under s.107 of the GST enactments had expired, the court held that the assessee could still be granted limited writ relief by quashing the assessment orders and remitting the matters for fresh adjudication, consistent with prior practice of conditioning remand on a substantial deposit proportionate to delay. Accordingly, the impugned orders were set aside and the matters remanded, subject to the assessee depositing, in cash through the electronic cash ledger within 30 days, 50% of the disputed tax relating to demands confirmed on account of GSTR-3B/GSTR-2A mismatch and ineligible input tax credit. - HC
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