Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
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Assignment and transfer for consideration of leasehold rights in industrial plots allotted by GIDC constitute transfer of benefits arising from immovable property and are not subject to GST. The jurisdictional High Court's ruling on that characterisation remained binding on the Tribunal absent a stay or recall. The department's stated intention to seek review did not diminish the ruling's binding effect. Accordingly, GST was not leviable on the assignments, and the departmental appeals were dismissed.
Assignment and transfer for consideration of leasehold rights in industrial plots allotted by GIDC constitute transfer of benefits arising from immovable property and are not subject to GST. The jurisdictional High Court's ruling on that characterisation remained binding on the Tribunal absent a stay or recall. The department's stated intention to seek review did not diminish the ruling's binding effect. Accordingly, GST was not leviable on the assignments, and the departmental appeals were dismissed.
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