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Explore the latest cases reported in HCC’s Goods & Services Tax Reports (GSTR) Volume on Input Tax Credit, Leasehold rights, Refund, Search and Seizure, Appeal, Limitation, Recovery of tax and much more.
by Shweta Walecha* and Derlene Joshna**
The Supreme Court rejected petitioner company’s claim based on a policy of 2013 amended in 2016 for subject land whose completion certificate was already issued in 2015 since it turns out to be hollow due to its non-applicability on the subject land or the petitioner’s project.
West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya and Parthasarathi Dey (Members) while addressing the