Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
The HC held that Circular No. 163/19/2021-GST did not compel retrospective application of the explanation added to Sl. No. 234 of Notification No. 1/2017-Central Tax (Rate); any pre-01.01.2019 benefit was only optional, so the assessment was unsustainable to the extent it treated that explanation as mandatorily retrospective. It also found the authority had failed to determine the true nature of the supplies, namely whether they resulted in immovable property as works contract or constituted installation of movable goods under composite supply, and had not identified the turnover relatable to the period before 01.01.2019. The assessment was set aside and remanded for fresh consideration, leaving open the vires question.
The HC held that Circular No. 163/19/2021-GST did not compel retrospective application of the explanation added to Sl. No. 234 of Notification No. 1/2017-Central Tax (Rate); any pre-01.01.2019 benefit was only optional, so the assessment was unsustainable to the extent it treated that explanation as mandatorily retrospective. It also found the authority had failed to determine the true nature of the supplies, namely whether they resulted in immovable property as works contract or constituted installation of movable goods under composite supply, and had not identified the turnover relatable to the period before 01.01.2019. The assessment was set aside and remanded for fresh consideration, leaving open the vires question.
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