Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Show cause notices issued under Section 74 of the CGST Act were prima facie found vulnerable where the underlying development agreements predated GST and the developer's obligations to hand over flats free of cost had already crystallised. The Court also noted the audit report and the taxpayer's settlement communication, and observed that the commissioner's approach appeared inconsistent with those materials. It therefore recorded a prima facie view that the notices may have been issued without jurisdiction and stayed further proceedings pending final disposal of the writ petition.
Show cause notices issued under Section 74 of the CGST Act were prima facie found vulnerable where the underlying development agreements predated GST and the developer's obligations to hand over flats free of cost had already crystallised. The Court also noted the audit report and the taxpayer's settlement communication, and observed that the commissioner's approach appeared inconsistent with those materials. It therefore recorded a prima facie view that the notices may have been issued without jurisdiction and stayed further proceedings pending final disposal of the writ petition.
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