Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
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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