Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Whether transfer of leasehold rights attracts GST: the court held that assignment/sale/transfer of leasehold rights by an allottee to a third-party transferee constitutes transfer of benefits arising out of immovable property and therefore falls outside the taxable supply of services under the GST statute; Gujarat High Court precedent to that effect is treated as binding on the authorities below. Consequence: the show-cause notice issued under Section 74(1) challenging non-payment of GST on such transfers was invalidated and quashed; the writ petition was allowed. - HC
Whether transfer of leasehold rights attracts GST: the court held that assignment/sale/transfer of leasehold rights by an allottee to a third-party transferee constitutes transfer of benefits arising out of immovable property and therefore falls outside the taxable supply of services under the GST statute; Gujarat High Court precedent to that effect is treated as binding on the authorities below. Consequence: the show-cause notice issued under Section 74(1) challenging non-payment of GST on such transfers was invalidated and quashed; the writ petition was allowed. - HC
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