Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
GST exemption under Notification No. 12/2017 may apply to recovery of amounts under written-off housing loan accounts. As a statutory notification has force of law, its applicability constitutes a pure question of law capable of being raised at the appellate stage. Entry 27 covers services by way of extending loans, while entitlement to exemption for a particular recovery depends on cogent proof that it arose from a written-off housing loan in the relevant financial year. Certified banker's books are admissible as prima facie evidence, but supporting loan write-off records are required. A cross-objection is unnecessary where the respondent has received complete relief and may operate as a reply. Factual applicability remains for determination after consideration of the records.
GST exemption under Notification No. 12/2017 may apply to recovery of amounts under written-off housing loan accounts. As a statutory notification has force of law, its applicability constitutes a pure question of law capable of being raised at the appellate stage. Entry 27 covers services by way of extending loans, while entitlement to exemption for a particular recovery depends on cogent proof that it arose from a written-off housing loan in the relevant financial year. Certified banker's books are admissible as prima facie evidence, but supporting loan write-off records are required. A cross-objection is unnecessary where the respondent has received complete relief and may operate as a reply. Factual applicability remains for determination after consideration of the records.
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