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...
GST budgetary support under Notification No. 20/2007 was examined in light of the 22-02-2023 clarification and the earlier coordinate Bench view on similarly situated units. The Court noted that the exemption applied to units commencing commercial production by 31-03-2017 and that the petitioner's eligibility certificate reflected commencement after modernization from 30-03-2017. As the respondents did not dispute the coordinate Bench position, the Court did not decide entitlement on merits and instead directed verification of whether the petitioner stood on the same footing as the units covered by M/s Sai Enterprises and analogous matters. If parity is confirmed, the corresponding benefits are to be extended.
GST budgetary support under Notification No. 20/2007 was examined in light of the 22-02-2023 clarification and the earlier coordinate Bench view on similarly situated units. The Court noted that the exemption applied to units commencing commercial production by 31-03-2017 and that the petitioner's eligibility certificate reflected commencement after modernization from 30-03-2017. As the respondents did not dispute the coordinate Bench position, the Court did not decide entitlement on merits and instead directed verification of whether the petitioner stood on the same footing as the units covered by M/s Sai Enterprises and analogous matters. If parity is confirmed, the corresponding benefits are to be extended.
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