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    <title>2026 (7) TMI 1364 - GUJARAT HIGH COURT</title>
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    <description>Construction services supplied to a government-owned police housing corporation may fall outside the charge for construction of residential complex service where the corporation is treated as a government organisation under applicable precedent. The note states that the only required factual verification was whether the construction was undertaken for Gujarat State Police Housing Corporation Limited. It explains that remanding the matter for this limited inquiry, rather than deciding the appeal on merits by applying the precedent, would create avoidable litigation. The remand order was therefore stated to be unsustainable, requiring a fresh reasoned decision on merits.</description>
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    <pubDate>Thu, 16 Jul 2026 00:00:00 +0530</pubDate>
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      <title>2026 (7) TMI 1364 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=795478</link>
      <description>Construction services supplied to a government-owned police housing corporation may fall outside the charge for construction of residential complex service where the corporation is treated as a government organisation under applicable precedent. The note states that the only required factual verification was whether the construction was undertaken for Gujarat State Police Housing Corporation Limited. It explains that remanding the matter for this limited inquiry, rather than deciding the appeal on merits by applying the precedent, would create avoidable litigation. The remand order was therefore stated to be unsustainable, requiring a fresh reasoned decision on merits.</description>
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      <pubDate>Thu, 16 Jul 2026 00:00:00 +0530</pubDate>
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