Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
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GST paid on annual lease rental of land taken from the Government for construction of a factory was held to be blocked input tax credit under Section 17(5)(d), which overrides Section 16 through its non-obstante clause. The authority held that lease service obtained for the purpose of constructing immovable property on the taxable person's own account falls within the statutory bar, and refused to narrow the word "for" or read clause (d) down by reference to clause (c). It further held that the bar continues for pre-construction and post-construction periods, for vacant green-belt land forming part of the premises, and during repairs, renovation, maintenance and reconstruction, as these remain within the construction restriction.
GST paid on annual lease rental of land taken from the Government for construction of a factory was held to be blocked input tax credit under Section 17(5)(d), which overrides Section 16 through its non-obstante clause. The authority held that lease service obtained for the purpose of constructing immovable property on the taxable person's own account falls within the statutory bar, and refused to narrow the word "for" or read clause (d) down by reference to clause (c). It further held that the bar continues for pre-construction and post-construction periods, for vacant green-belt land forming part of the premises, and during repairs, renovation, maintenance and reconstruction, as these remain within the construction restriction.
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