https://www.taxtmi.com/caselaws?id=430214 A SEZ unit's cancellation and eviction were challenged where the intended customer units had exited the SEZ, leaving the project commercially unviable. The text notes that de-notification under Rule 8 of the SEZ Rules requires a developer's application and Board recommendation, but also records that substantial investment had been made and the claimed prejudice to SEZ contiguity was not persuasive on the facts. It further states that post-GST supplies to DTA units remain subject to the GST framework, and that revenue interests may be protected through conditions and recovery of concessions with interest. The cancellation and eviction were quashed, and de-notification was remitted for fresh consideration. en-us Wed, 09 Nov 2022 00:00:00 +0530 Tue, 15 Nov 2022 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430214 A SEZ unit's cancellation and eviction were challenged where the intended customer units had exited the SEZ, leaving the project commercially unviable. The text notes that de-notification under Rule 8 of the SEZ Rules requires a developer's application and Board recommendation, but also records that substantial investment had been made and the claimed prejudice to SEZ contiguity was not persuasive on the facts. It further states that post-GST supplies to DTA units remain subject to the GST framework, and that revenue interests may be protected through conditions and recovery of concessions with interest. The cancellation and eviction were quashed, and de-notification was remitted for fresh consideration. Case-Laws Customs Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430214