Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Challenge to rectification of GST demand where the taxpayer had partly reversed liability in the GSTR-3B for 2018-2019 was addressed by applying the court's consistent approach that the adjudicating authority must reconsider the matter on merits after securing revenue. The matter was remitted for a fresh merits order, subject to the taxpayer depositing 100% of the admitted tax demand in cash (with applicable interest and penalty) and also depositing 100% of the disputed tax amount within 30 days, with any prior cash-ledger debit for the relevant period to be adjusted as pre-deposit on verification - HC
Challenge to rectification of GST demand where the taxpayer had partly reversed liability in the GSTR-3B for 2018-2019 was addressed by applying the court's consistent approach that the adjudicating authority must reconsider the matter on merits after securing revenue. The matter was remitted for a fresh merits order, subject to the taxpayer depositing 100% of the admitted tax demand in cash (with applicable interest and penalty) and also depositing 100% of the disputed tax amount within 30 days, with any prior cash-ledger debit for the relevant period to be adjusted as pre-deposit on verification - HC
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