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High Court Quashes Show Cause Notice in GST Case on Assignment of Leasehold Rights - Assignment of Long-Term Leasehold Rights Held as Transfer of Immovable Property, Not Supply of Service Under Section 7 of Central Goods and Services Tax Act, 2017, Rendering GST Liability Inapplicable.

The dispute arose from a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, to the petitioner, a company that ...

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WRIT PETITION NO.1930 OF 2011

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Supreme Court Allows Appeal Against DDA's Demand for Unearned Increase in Amalgamation Case. Amalgamation of Companies Under Court Order Does Not Amount to 'Transfer' Under Lease Deed Clause II(4)(a).

The appellant, M/s. Jaiprakash Industries Ltd. (now M/s. Jaiprakash Associates Ltd.), was the transferee company resulting from the amalgamation of M/...

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Supreme Court Allows Appeal of Authority in Plot Allotment Case Due to False Affidavits and Breach of Eligibility Conditions. Allotment Cancelled as Plaintiff and Spouse Filed False Affidavits Concealing Prior Allotment, Violating Terms Under Uttar Pradesh Industrial Development Act, 1976.

The dispute arose from the allotment of residential plots in Noida. The plaintiff-respondent, a member of the Defence Services Cooperative Housing Soc...