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    <title>2024 (12) TMI 830 - ALLAHABAD HIGH COURT</title>
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    <description>The HC allowed the writ petition challenging the demand for GST and premium payment by Greater NOIDA Industrial Development Authority. The petitioner had entered into a lease deed for constructing a higher secondary school building and fulfilled most terms except a small premium balance. The court found the GST demand to be non-speaking and contrary to exemption notifications and previous rulings. The HC set aside the GST demand and directed the authority to issue a detailed order justifying GST liability, considering relevant notifications and court judgments before the lease deed date. The authority was ordered to accept the balance premium payment and provide a hearing opportunity before issuing the detailed order.</description>
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    <pubDate>Thu, 12 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 830 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=763250</link>
      <description>The HC allowed the writ petition challenging the demand for GST and premium payment by Greater NOIDA Industrial Development Authority. The petitioner had entered into a lease deed for constructing a higher secondary school building and fulfilled most terms except a small premium balance. The court found the GST demand to be non-speaking and contrary to exemption notifications and previous rulings. The HC set aside the GST demand and directed the authority to issue a detailed order justifying GST liability, considering relevant notifications and court judgments before the lease deed date. The authority was ordered to accept the balance premium payment and provide a hearing opportunity before issuing the detailed order.</description>
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      <law>GST</law>
      <pubDate>Thu, 12 Dec 2024 00:00:00 +0530</pubDate>
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