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Gujarat High Court Quashes Show-Cause Notice in GST Input Tax Credit Dispute — Misinterpretation of Section 17(5)(d) of CGST Act, 2017. Transfer of Leasehold Rights of Industrial Plots Held Not to Be 'Construction of Immovable Property' for ITC Reversal.

The petitioner, Niket Bipinbhai Patel, through his power of attorney holder, filed a writ petition before the Gujarat High Court challenging a show-ca...

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Supreme Court Dismisses Appeal by Land Authority Challenging Auction Sale of Nazul Land Due to Delay and Laches. Lease Agreement Did Not Confer Title Without Execution of Lease Deed, but Long Lapse of Time Prevents Challenge.

The appellant, Delhi Development Authority (DDA), executed an agreement of lease dated 17th July 1957 in respect of plot no.3 in favour of M/s Mehta C...