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...
Cancellation of GST registration based on alleged violation of Section 16 read with Rule 21(e) was not entertained in writ jurisdiction because the cancellation order recorded reasons and the petitioner had an efficacious statutory remedy of revocation under Rule 23 read with Section 30 within the prescribed period. The challenge to the e-mail blocking input tax credit was also declined, as the blockage was linked to allegations of fake or non-existent firms and the investigation was still continuing; judicial restraint was therefore warranted. The writ petition was dismissed, leaving the petitioner to pursue the available statutory remedy and other remedies in accordance with law.
Cancellation of GST registration based on alleged violation of Section 16 read with Rule 21(e) was not entertained in writ jurisdiction because the cancellation order recorded reasons and the petitioner had an efficacious statutory remedy of revocation under Rule 23 read with Section 30 within the prescribed period. The challenge to the e-mail blocking input tax credit was also declined, as the blockage was linked to allegations of fake or non-existent firms and the investigation was still continuing; judicial restraint was therefore warranted. The writ petition was dismissed, leaving the petitioner to pursue the available statutory remedy and other remedies in accordance with law.
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