Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Karnataka High Court
Where property acquired by compulsory acquisition for highway widening included land with attached structure and compensation was awarded, deduction of GST from compensation was unwarranted since such expropriation did not constitute a supply of goods or services under GST scheme and no statutory basis existed for GST levy, thus GST deduction was ultra vires and liable for refund
Telangana High Court
Where tech-park premises were leased with amenities and furniture to IT companies under composite rental agreements granting only permission to use without possession or control, with common and non-exclusively deliverable facilities, no transfer of right to use goods occurred; receipts arose from service contracts were not amenable to sales tax